https://www.taxtmi.com/caselaws?id=416661 The court held that the reopening of the assessment was based on a mere change of opinion and not on any new tangible material. It concluded that the Assessing Officer had already considered the primary facts during the original assessment proceedings. Therefore, the court quashed the notice and order, ruling in favor of the petitioner. en-us Thu, 23 Dec 2021 00:00:00 +0530 Tue, 04 Jan 2022 07:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416661 The court held that the reopening of the assessment was based on a mere change of opinion and not on any new tangible material. It concluded that the Assessing Officer had already considered the primary facts during the original assessment proceedings. Therefore, the court quashed the notice and order, ruling in favor of the petitioner. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416661