https://www.taxtmi.com/caselaws?id=273173 The Court held that the notice issued under section 148 of the Income-tax Act, 1961 was not sustainable as the Department did not revise the order passed under section 144A. The Court found that the attempt to reopen the assessment on the same grounds as before the section 144A order was passed amounted to a mere change of opinion. Consequently, the impugned notice was set aside and quashed, along with all consequential proceedings, and the writ petition was allowed with no order as to costs. en-us Thu, 04 Apr 2013 00:00:00 +0530 Sat, 09 Jun 2018 09:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273173 The Court held that the notice issued under section 148 of the Income-tax Act, 1961 was not sustainable as the Department did not revise the order passed under section 144A. The Court found that the attempt to reopen the assessment on the same grounds as before the section 144A order was passed amounted to a mere change of opinion. Consequently, the impugned notice was set aside and quashed, along with all consequential proceedings, and the writ petition was allowed with no order as to costs. Case-Laws Indian Laws Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273173