https://www.taxtmi.com/caselaws?id=368107 The court quashed the invocation of Section 147 by the Assessing Officer, stating that it constituted an impermissible change of opinion. All subsequent actions based on this invalid invocation were also quashed, and the writ petition was disposed of accordingly. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 09:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368107 The court quashed the invocation of Section 147 by the Assessing Officer, stating that it constituted an impermissible change of opinion. All subsequent actions based on this invalid invocation were also quashed, and the writ petition was disposed of accordingly. Case-Laws Income Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368107