https://www.taxtmi.com/caselaws?id=354934 The court held that the reopening of the assessment based on a mere change of opinion lacked validity. The notice issued under section 148 of the Income Tax Act was quashed and set aside. The petition was allowed with no order as to costs. en-us Wed, 31 Jan 2018 00:00:00 +0530 Fri, 30 Mar 2018 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354934 The court held that the reopening of the assessment based on a mere change of opinion lacked validity. The notice issued under section 148 of the Income Tax Act was quashed and set aside. The petition was allowed with no order as to costs. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354934