https://www.taxtmi.com/caselaws?id=13584 The HC concluded that the notice issued u/s 148 of the Income-tax Act, 1961, was invalid as it was based on a change of opinion rather than a failure by the assessee to disclose material facts. Consequently, the notice lacked jurisdiction. The writ petition was allowed, and the rule was made absolute according to the specified prayer clauses. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 18 Jun 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13584 The HC concluded that the notice issued u/s 148 of the Income-tax Act, 1961, was invalid as it was based on a change of opinion rather than a failure by the assessee to disclose material facts. Consequently, the notice lacked jurisdiction. The writ petition was allowed, and the rule was made absolute according to the specified prayer clauses. Case-Laws Income Tax Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13584