https://www.taxtmi.com/caselaws?id=403935 The court held that the notice issued under Section 148 of the Income Tax Act was not sustainable as the reopening of the assessment was deemed a mere change of opinion. It was found that there was no failure on the part of the assessee to fully disclose all material facts necessary for assessment. The court quashed the notice, ruling in favor of the writ applicant. en-us Tue, 02 Feb 2021 00:00:00 +0530 Wed, 07 Apr 2021 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403935 The court held that the notice issued under Section 148 of the Income Tax Act was not sustainable as the reopening of the assessment was deemed a mere change of opinion. It was found that there was no failure on the part of the assessee to fully disclose all material facts necessary for assessment. The court quashed the notice, ruling in favor of the writ applicant. Case-Laws Income Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403935