https://www.taxtmi.com/caselaws?id=362499 HC held that prima facie the petitioner showed no new facts or law justifying reopening; the reasons indicate mere change of opinion by the Revenue, which would undermine finality of assessments under Section 143(3). Consequently the impugned reopening notices are prima facie without jurisdiction, and an interim stay was granted as prayed in both petitions. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 22 Sep 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362499 HC held that prima facie the petitioner showed no new facts or law justifying reopening; the reasons indicate mere change of opinion by the Revenue, which would undermine finality of assessments under Section 143(3). Consequently the impugned reopening notices are prima facie without jurisdiction, and an interim stay was granted as prayed in both petitions. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362499