https://www.taxtmi.com/caselaws?id=360822 The court held that the notice issued under Section 148 of the Income-tax Act, 1961 for reopening the assessment was illegal and based on a change of opinion without any new material. The court found that the reopening was beyond the permissible four-year period and did not comply with the requirements of the law. Consequently, the court quashed the notice and declared the reassessment proceedings as illegal and bad in law. en-us Thu, 15 Mar 2018 00:00:00 +0530 Wed, 19 Feb 2020 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360822 The court held that the notice issued under Section 148 of the Income-tax Act, 1961 for reopening the assessment was illegal and based on a change of opinion without any new material. The court found that the reopening was beyond the permissible four-year period and did not comply with the requirements of the law. Consequently, the court quashed the notice and declared the reassessment proceedings as illegal and bad in law. Case-Laws Income Tax Thu, 15 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360822