https://www.taxtmi.com/caselaws?id=412265 The court quashed the order reopening the assessment, as it was deemed a change of opinion without new material evidence. The petitioner had fully disclosed all relevant facts, and the conditions for reopening beyond four years were not met. The court ruled in favor of the petitioner, holding the reopening proceedings invalid. en-us Tue, 31 Aug 2021 00:00:00 +0530 Tue, 09 Aug 2022 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412265 The court quashed the order reopening the assessment, as it was deemed a change of opinion without new material evidence. The petitioner had fully disclosed all relevant facts, and the conditions for reopening beyond four years were not met. The court ruled in favor of the petitioner, holding the reopening proceedings invalid. Case-Laws Income Tax Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412265