https://www.taxtmi.com/caselaws?id=393973 A writ challenge to a reassessment reopening notice and the order rejecting objections was not accepted, because the notice under Section 148 is only the initiating step in reassessment and remains governed by the time-limit and recorded reasons under Section 149. The communication of objections under the GKN Driveshafts procedure is not the reassessment order itself. In writ jurisdiction, the Court will not undertake a roving enquiry into full and true disclosure or decide the issue of change of opinion at that stage; those questions are to be examined in the reassessment proceedings before the Assessing Officer. en-us Fri, 13 Mar 2020 00:00:00 +0530 Thu, 26 Mar 2020 12:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393973 A writ challenge to a reassessment reopening notice and the order rejecting objections was not accepted, because the notice under Section 148 is only the initiating step in reassessment and remains governed by the time-limit and recorded reasons under Section 149. The communication of objections under the GKN Driveshafts procedure is not the reassessment order itself. In writ jurisdiction, the Court will not undertake a roving enquiry into full and true disclosure or decide the issue of change of opinion at that stage; those questions are to be examined in the reassessment proceedings before the Assessing Officer. Case-Laws Income Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393973