https://www.taxtmi.com/caselaws?id=362013 The court allowed the writ appeal, setting aside the single judge's order and quashing the notice issued by the Revenue under Section 263 of the Income Tax Act. The court held that the notice, which raised new issues beyond the originally disallowed interest, was not a 'Change of Opinion' and was time-barred as it was issued after the two-year limitation period from the original assessment date. en-us Thu, 14 Jun 2018 00:00:00 +0530 Thu, 21 May 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362013 The court allowed the writ appeal, setting aside the single judge's order and quashing the notice issued by the Revenue under Section 263 of the Income Tax Act. The court held that the notice, which raised new issues beyond the originally disallowed interest, was not a 'Change of Opinion' and was time-barred as it was issued after the two-year limitation period from the original assessment date. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362013