https://www.taxtmi.com/caselaws?id=410802 The court upheld the legal validity of the notice issued under Section 115WH of the Income Tax Act, 1961, and subsequent proceedings, rejecting the petitioner's claims. It ruled that the reopening of assessment was not a 'change of opinion,' reasons for reopening were sufficient, typographical errors did not prejudice the petitioner, and audit objections could justify reopening. The court dismissed the writ petition, finding no grounds for relief, and closed the connected Writ Miscellaneous Petition. en-us Mon, 02 Aug 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410802 The court upheld the legal validity of the notice issued under Section 115WH of the Income Tax Act, 1961, and subsequent proceedings, rejecting the petitioner's claims. It ruled that the reopening of assessment was not a 'change of opinion,' reasons for reopening were sufficient, typographical errors did not prejudice the petitioner, and audit objections could justify reopening. The court dismissed the writ petition, finding no grounds for relief, and closed the connected Writ Miscellaneous Petition. Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410802