https://www.taxtmi.com/caselaws?id=389271 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion and the borrowed satisfaction of the audit department. The impugned notice issued under section 148 of the Income Tax Act was quashed and set aside. The petition was allowed, with no order as to costs. en-us Mon, 07 Oct 2019 00:00:00 +0530 Wed, 19 Aug 2020 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389271 The court held that the reopening of the assessment was invalid as it was based on a mere change of opinion and the borrowed satisfaction of the audit department. The impugned notice issued under section 148 of the Income Tax Act was quashed and set aside. The petition was allowed, with no order as to costs. Case-Laws Income Tax Mon, 07 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389271