https://www.taxtmi.com/caselaws?id=387159 The High Court ruled in favor of the Petitioner, a marketing support services company, in a case challenging the Income Tax Officer's decision to reopen the assessment for the year 2012-13. The court found that the Officer's jurisdiction was unfounded as the Petitioner had fully disclosed all material facts during the initial assessment, and there was no failure to disclose particulars. The court determined that the Officer's actions were based on a mere change of opinion and disregarded the evidence presented. As a result, the High Court quashed the notice and order, siding with the Petitioner and disposing of the writ petition in their favor. en-us Wed, 09 Oct 2019 00:00:00 +0530 Fri, 18 Oct 2019 07:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387159 The High Court ruled in favor of the Petitioner, a marketing support services company, in a case challenging the Income Tax Officer's decision to reopen the assessment for the year 2012-13. The court found that the Officer's jurisdiction was unfounded as the Petitioner had fully disclosed all material facts during the initial assessment, and there was no failure to disclose particulars. The court determined that the Officer's actions were based on a mere change of opinion and disregarded the evidence presented. As a result, the High Court quashed the notice and order, siding with the Petitioner and disposing of the writ petition in their favor. Case-Laws Income Tax Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387159