https://www.taxtmi.com/caselaws?id=285768 The court allowed the Writ Petition, quashing the notice under Section 148 and the impugned order. The court emphasized that the reopening of the assessment was without jurisdiction as it was based on a mere change of opinion without any new tangible material. The court also directed that a copy of the order be forwarded to the Principal Chief Commissioner of Income Tax for perusal, particularly noting the objectionable remarks made by the Assistant Commissioner. en-us Wed, 11 Apr 2018 00:00:00 +0530 Sat, 25 Jan 2020 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285768 The court allowed the Writ Petition, quashing the notice under Section 148 and the impugned order. The court emphasized that the reopening of the assessment was without jurisdiction as it was based on a mere change of opinion without any new tangible material. The court also directed that a copy of the order be forwarded to the Principal Chief Commissioner of Income Tax for perusal, particularly noting the objectionable remarks made by the Assistant Commissioner. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285768