https://www.taxtmi.com/caselaws?id=417435 The High Court of Bombay held that the notice for reopening the assessment for the assessment year 2012-13 was invalid due to impermissible change of opinion by the Assessing Officer, failure to disclose material facts, and reliance on audit objections without independent application of mind. The court allowed the petition, quashing the notice and rejecting the respondents' objections. en-us Thu, 20 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417435 The High Court of Bombay held that the notice for reopening the assessment for the assessment year 2012-13 was invalid due to impermissible change of opinion by the Assessing Officer, failure to disclose material facts, and reliance on audit objections without independent application of mind. The court allowed the petition, quashing the notice and rejecting the respondents' objections. Case-Laws Income Tax Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417435