https://www.taxtmi.com/caselaws?id=387965 The court issued a Notice returnable on 10th December 2019 and stayed further proceedings related to the impugned notice dated 28.03.2019 issued by the respondent under section 148 of the Income Tax Act, 1961 for the Assessment Year 2012-13, allowing for direct service. The court considered the petitioner's arguments that the attempt to reopen the assessment was merely a change of opinion by the Assessing Officer and that there was no failure on the part of the petitioner to disclose all material facts, challenging the validity of the Assessing Officer's decision to reopen the assessment under section 147. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 05 Nov 2019 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387965 The court issued a Notice returnable on 10th December 2019 and stayed further proceedings related to the impugned notice dated 28.03.2019 issued by the respondent under section 148 of the Income Tax Act, 1961 for the Assessment Year 2012-13, allowing for direct service. The court considered the petitioner's arguments that the attempt to reopen the assessment was merely a change of opinion by the Assessing Officer and that there was no failure on the part of the petitioner to disclose all material facts, challenging the validity of the Assessing Officer's decision to reopen the assessment under section 147. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387965