https://www.taxtmi.com/caselaws?id=390949 The Calcutta High Court stayed the notice issued under Section 148 of the Income Tax Act, 1961 for reassessment of income for the assessment year 2012-13, as it deemed the notice to be a change of opinion rather than the discovery of new material. The Court directed the notice to be stayed pending the disposal of the petition before the lower court, with modified orders and timelines for filing affidavits. The matter was disposed of without costs, and certified website copies of the order were to be provided to the parties upon request. en-us Thu, 12 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390949 The Calcutta High Court stayed the notice issued under Section 148 of the Income Tax Act, 1961 for reassessment of income for the assessment year 2012-13, as it deemed the notice to be a change of opinion rather than the discovery of new material. The Court directed the notice to be stayed pending the disposal of the petition before the lower court, with modified orders and timelines for filing affidavits. The matter was disposed of without costs, and certified website copies of the order were to be provided to the parties upon request. Case-Laws Income Tax Thu, 12 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390949