https://www.taxtmi.com/caselaws?id=351476 The petition challenging the notice and order dated 28.3.2011 and 19.12.2011 under the Income Tax Act was dismissed by the court. The court emphasized the need for tangible material for reassessment and ruled that reassessment should not be solely based on a change of opinion. The court found the reassessment in this case to be justified based on tangible material, and the objections raised by the petitioner were deemed insufficient to challenge the reassessment. en-us Fri, 03 Nov 2017 00:00:00 +0530 Sat, 25 Nov 2017 08:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351476 The petition challenging the notice and order dated 28.3.2011 and 19.12.2011 under the Income Tax Act was dismissed by the court. The court emphasized the need for tangible material for reassessment and ruled that reassessment should not be solely based on a change of opinion. The court found the reassessment in this case to be justified based on tangible material, and the objections raised by the petitioner were deemed insufficient to challenge the reassessment. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351476