https://www.taxtmi.com/caselaws?id=9658 The court dismissed the petitioner's request to quash the notice under section 148 of the Income-tax Act and awarded no compensation. It emphasized the necessity for the Assessing Officer to pass a speaking order on objections filed by the assessee and highlighted the limits on reopening assessment proceedings based solely on a change of opinion. The court directed the authorities to consider the objections promptly and reiterated the availability of statutory remedies for the petitioner. The judgment underscored the importance of proper consideration of objections and the legality of the notice issued under section 148. en-us Thu, 07 Jul 2005 00:00:00 +0530 Sun, 28 Jun 2009 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9658 The court dismissed the petitioner's request to quash the notice under section 148 of the Income-tax Act and awarded no compensation. It emphasized the necessity for the Assessing Officer to pass a speaking order on objections filed by the assessee and highlighted the limits on reopening assessment proceedings based solely on a change of opinion. The court directed the authorities to consider the objections promptly and reiterated the availability of statutory remedies for the petitioner. The judgment underscored the importance of proper consideration of objections and the legality of the notice issued under section 148. Case-Laws Income Tax Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9658