https://www.taxtmi.com/caselaws?id=389369 The court held that the reopening of the assessment was unjustified as it was based on a mere change of opinion and was beyond the permissible four-year period without any failure on the petitioner's part to disclose material facts. Consequently, the court quashed the notice issued under section 148 of the Income Tax Act and all related proceedings. The petition was allowed with no order as to costs. en-us Tue, 24 Sep 2019 00:00:00 +0530 Fri, 06 Dec 2019 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389369 The court held that the reopening of the assessment was unjustified as it was based on a mere change of opinion and was beyond the permissible four-year period without any failure on the petitioner's part to disclose material facts. Consequently, the court quashed the notice issued under section 148 of the Income Tax Act and all related proceedings. The petition was allowed with no order as to costs. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389369