https://www.taxtmi.com/caselaws?id=354933 The court allowed the petition, quashing the notice and assessment order related to assessment year 2012-13. It found the reopening of assessment to be based on a change of opinion, rendering the notice unsustainable. Emphasizing the importance of following legal procedures, the court held that the Assessing Officer was unjustified in passing the assessment order without addressing the objections, even though they were filed late. The judgment upheld the principles set by the Supreme Court regarding the disposal of objections in assessment proceedings. en-us Thu, 25 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 08:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354933 The court allowed the petition, quashing the notice and assessment order related to assessment year 2012-13. It found the reopening of assessment to be based on a change of opinion, rendering the notice unsustainable. Emphasizing the importance of following legal procedures, the court held that the Assessing Officer was unjustified in passing the assessment order without addressing the objections, even though they were filed late. The judgment upheld the principles set by the Supreme Court regarding the disposal of objections in assessment proceedings. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354933