https://www.taxtmi.com/caselaws?id=10363 The court quashed the notices issued under section 148 for the assessment years 1990-91 to 1996-97, stating that the conditions for reopening assessments were not met. The court found that the proceedings were initiated based on a mere change of opinion, which is impermissible. The writ petition was allowed, with no costs awarded, and the respondents' request for a stay was denied. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 14 Jul 2009 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10363 The court quashed the notices issued under section 148 for the assessment years 1990-91 to 1996-97, stating that the conditions for reopening assessments were not met. The court found that the proceedings were initiated based on a mere change of opinion, which is impermissible. The writ petition was allowed, with no costs awarded, and the respondents' request for a stay was denied. Case-Laws Income Tax Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10363