https://www.taxtmi.com/caselaws?id=416912 The Court allowed the petition and issued a Writ of Certiorari to quash and set aside the notice under Section 148 dated 27/03/2019, the subsequent order disposing of the petitioner's objections, and the assessment order and notice of demand dated 09/12/2019. The Court found no tangible basis for re-opening the assessment and considered the Assessing Officer's actions as a clear case of change of opinion. The Court accepted the apology for non-compliance with the mandatory period of 4 weeks prescribed in a previous judgment and deemed the Assessment Order and notice of demand as withdrawn. en-us Tue, 04 Jan 2022 00:00:00 +0530 Tue, 11 Jan 2022 08:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416912 The Court allowed the petition and issued a Writ of Certiorari to quash and set aside the notice under Section 148 dated 27/03/2019, the subsequent order disposing of the petitioner's objections, and the assessment order and notice of demand dated 09/12/2019. The Court found no tangible basis for re-opening the assessment and considered the Assessing Officer's actions as a clear case of change of opinion. The Court accepted the apology for non-compliance with the mandatory period of 4 weeks prescribed in a previous judgment and deemed the Assessment Order and notice of demand as withdrawn. Case-Laws Income Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416912