https://www.taxtmi.com/caselaws?id=390327 The Court held that the reopening of assessment for the assessment year 2012-13, based on alleged bogus purchases and accommodation entries, lacked jurisdictional requirements. The Assessing Officer's actions were deemed to be a change of opinion, as the issues had been previously considered. The Court found that all material facts were fully disclosed, rendering the reopening invalid. Consequently, the writ petition was allowed, and the impugned notices were quashed. en-us Thu, 12 Dec 2019 00:00:00 +0530 Sun, 29 Dec 2019 10:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390327 The Court held that the reopening of assessment for the assessment year 2012-13, based on alleged bogus purchases and accommodation entries, lacked jurisdictional requirements. The Assessing Officer's actions were deemed to be a change of opinion, as the issues had been previously considered. The Court found that all material facts were fully disclosed, rendering the reopening invalid. Consequently, the writ petition was allowed, and the impugned notices were quashed. Case-Laws Income Tax Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390327