https://www.taxtmi.com/caselaws?id=354886 The court allowed the writ petition, quashing the impugned proceedings. It concluded that the reopening of the assessment was contrary to law, based on a change of opinion, and influenced by audit objections rather than new tangible material. The court emphasized that the assessing officer's decision in the original assessment was justified and supported by relevant judicial precedents. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 04 Mar 2020 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354886 The court allowed the writ petition, quashing the impugned proceedings. It concluded that the reopening of the assessment was contrary to law, based on a change of opinion, and influenced by audit objections rather than new tangible material. The court emphasized that the assessing officer's decision in the original assessment was justified and supported by relevant judicial precedents. Case-Laws Income Tax Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354886