https://www.taxtmi.com/caselaws?id=381535 The court held that the reassessment proceedings initiated under section 147 were based on a mere change of opinion on the same facts known during the original assessment, which is impermissible. The notice issued under section 148 to reopen the assessment for A.Y. 2013-2014 was quashed and set aside, and the petition was allowed. en-us Tue, 30 Apr 2019 00:00:00 +0530 Sat, 19 Oct 2019 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381535 The court held that the reassessment proceedings initiated under section 147 were based on a mere change of opinion on the same facts known during the original assessment, which is impermissible. The notice issued under section 148 to reopen the assessment for A.Y. 2013-2014 was quashed and set aside, and the petition was allowed. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381535