https://www.taxtmi.com/caselaws?id=13550 The court quashed the notices issued for the assessment years 1992-93, 1993-94, and 1994-95, finding them invalid due to being based on a mere change of opinion and barred by limitation. However, the notice for the assessment year 1997-98 was upheld as it was issued within the permissible time frame and not based on a mere change of opinion. Each party was directed to bear its own costs. en-us Wed, 18 Oct 2006 00:00:00 +0530 Tue, 20 Feb 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13550 The court quashed the notices issued for the assessment years 1992-93, 1993-94, and 1994-95, finding them invalid due to being based on a mere change of opinion and barred by limitation. However, the notice for the assessment year 1997-98 was upheld as it was issued within the permissible time frame and not based on a mere change of opinion. Each party was directed to bear its own costs. Case-Laws Income Tax Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13550