https://www.taxtmi.com/caselaws?id=415340 The court allowed the petition, issuing a Writ of Certiorari to quash the notice under Section 148 dated 27.03.2019, the subsequent order disposing of objections dated 19.11.2019, and the assessment order and notice of demand dated 09.12.2019. The court found the re-opening of the assessment lacked a valid basis and constituted a clear change of opinion, rendering the notice invalid. en-us Wed, 01 Dec 2021 00:00:00 +0530 Fri, 03 Dec 2021 09:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415340 The court allowed the petition, issuing a Writ of Certiorari to quash the notice under Section 148 dated 27.03.2019, the subsequent order disposing of objections dated 19.11.2019, and the assessment order and notice of demand dated 09.12.2019. The court found the re-opening of the assessment lacked a valid basis and constituted a clear change of opinion, rendering the notice invalid. Case-Laws Income Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415340