https://www.taxtmi.com/caselaws?id=21397 At the stage of issuing a reassessment notice under section 148, the assessing authority need not disclose the specific item or source of escaped income. Where the statutory preconditions are met, including compliance with section 148 and prior sanction under section 151, a writ court will not interfere merely because the assessee alleges a change of opinion. Those objections may be raised before the Income-tax Officer in the reassessment proceedings. The notice was therefore not quashed, and the challenge to reopening failed. en-us Wed, 19 Feb 1992 00:00:00 +0530 Tue, 24 Nov 2009 11:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21397 At the stage of issuing a reassessment notice under section 148, the assessing authority need not disclose the specific item or source of escaped income. Where the statutory preconditions are met, including compliance with section 148 and prior sanction under section 151, a writ court will not interfere merely because the assessee alleges a change of opinion. Those objections may be raised before the Income-tax Officer in the reassessment proceedings. The notice was therefore not quashed, and the challenge to reopening failed. Case-Laws Income Tax Wed, 19 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21397