https://www.taxtmi.com/caselaws?id=389057 The court granted an interim stay in a case challenging a notice seeking to reopen assessment for Assessment Year 2013-14 under Section 143(3) of the Income Tax Act, 1961. The court found that the notice lacked jurisdiction as there was no failure to disclose necessary facts for assessment and appeared to be based on a potential change of opinion. The respondents accepted the interim stay, and the court ruled in favor of the petitioner. en-us Tue, 19 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 11:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389057 The court granted an interim stay in a case challenging a notice seeking to reopen assessment for Assessment Year 2013-14 under Section 143(3) of the Income Tax Act, 1961. The court found that the notice lacked jurisdiction as there was no failure to disclose necessary facts for assessment and appeared to be based on a potential change of opinion. The respondents accepted the interim stay, and the court ruled in favor of the petitioner. Case-Laws Income Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389057