https://www.taxtmi.com/caselaws?id=389382 The High Court granted interim stay on the impugned notices challenging assessments for Assessment Years 2012-13 and 2013-14 under section 148 of the Income Tax Act. The Court found the notices lacked jurisdiction due to potential change of opinion by the Assessing Officer and absence of failure to disclose material facts during regular assessment. The stay was issued to prevent immediate adverse actions until the final decision on the validity of the assessments. en-us Wed, 20 Nov 2019 00:00:00 +0530 Fri, 06 Dec 2019 15:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389382 The High Court granted interim stay on the impugned notices challenging assessments for Assessment Years 2012-13 and 2013-14 under section 148 of the Income Tax Act. The Court found the notices lacked jurisdiction due to potential change of opinion by the Assessing Officer and absence of failure to disclose material facts during regular assessment. The stay was issued to prevent immediate adverse actions until the final decision on the validity of the assessments. Case-Laws Income Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389382