https://www.taxtmi.com/caselaws?id=387256 The court granted adinterim relief to the petitioner, restraining the respondent from further actions to reopen the assessment based on a change of opinion without new material. The court questioned the jurisdiction under section 147 of the Income Tax Act as the assessment was being reopened beyond the prescribed period without failure to disclose material facts. An interim order was issued for a returnable notice date, allowing for direct service and scheduling the matter alongside a related application for further consideration. en-us Wed, 09 Oct 2019 00:00:00 +0530 Sat, 19 Oct 2019 20:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387256 The court granted adinterim relief to the petitioner, restraining the respondent from further actions to reopen the assessment based on a change of opinion without new material. The court questioned the jurisdiction under section 147 of the Income Tax Act as the assessment was being reopened beyond the prescribed period without failure to disclose material facts. An interim order was issued for a returnable notice date, allowing for direct service and scheduling the matter alongside a related application for further consideration. Case-Laws Income Tax Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387256