https://www.taxtmi.com/caselaws?id=391677 The court allowed the writ petition, quashing the impugned order dated 29.12.2016 and the notice issued on 31.03.2016 under Section 148 of the Income Tax Act, 1961. The court emphasized that the proceedings were based on a change of opinion and were initiated beyond the permissible period, making them invalid. en-us Thu, 09 Jan 2020 00:00:00 +0530 Mon, 03 Feb 2020 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391677 The court allowed the writ petition, quashing the impugned order dated 29.12.2016 and the notice issued on 31.03.2016 under Section 148 of the Income Tax Act, 1961. The court emphasized that the proceedings were based on a change of opinion and were initiated beyond the permissible period, making them invalid. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391677