https://www.taxtmi.com/caselaws?id=386605 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion and not on any tangible material that came to light subsequently. The reopening notice issued after the period of four years was barred by limitation. The writ petition was allowed, and the impugned orders were set aside. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386605 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion and not on any tangible material that came to light subsequently. The reopening notice issued after the period of four years was barred by limitation. The writ petition was allowed, and the impugned orders were set aside. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386605