https://www.taxtmi.com/caselaws?id=382852 The court found that the notice issued under Section 148 of the Income Tax Act for reopening the assessment was not justified as it amounted to a change of opinion, which is impermissible in law. The court referred to relevant case law and held that the reasons for reopening the assessment were not sufficient. Consequently, the court quashed the notice under Section 148, leading to the termination of all proceedings related to it. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 31 Aug 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382852 The court found that the notice issued under Section 148 of the Income Tax Act for reopening the assessment was not justified as it amounted to a change of opinion, which is impermissible in law. The court referred to relevant case law and held that the reasons for reopening the assessment were not sufficient. Consequently, the court quashed the notice under Section 148, leading to the termination of all proceedings related to it. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382852