https://www.taxtmi.com/caselaws?id=373907 The court allowed the writ petition, quashing the notice for re-assessment and the order rejecting objections. It held that the jurisdictional pre-conditions for reopening were not met, as there was no failure to disclose material facts and the reopening was based on a impermissible change of opinion. The reassessment proceedings were deemed invalid and barred by limitation. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 07 Mar 2019 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373907 The court allowed the writ petition, quashing the notice for re-assessment and the order rejecting objections. It held that the jurisdictional pre-conditions for reopening were not met, as there was no failure to disclose material facts and the reopening was based on a impermissible change of opinion. The reassessment proceedings were deemed invalid and barred by limitation. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373907