https://www.taxtmi.com/caselaws?id=417480 The court set aside the notice issued under Section 148 of the Income Tax Act and the order rejecting objections. The reassessment for the relevant year was deemed invalid as it was based on a mere change of opinion and lacked necessary conditions. The court found no failure to disclose material facts by the assessee. The petition was allowed without costs. en-us Mon, 17 Jan 2022 00:00:00 +0530 Mon, 24 Jan 2022 08:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417480 The court set aside the notice issued under Section 148 of the Income Tax Act and the order rejecting objections. The reassessment for the relevant year was deemed invalid as it was based on a mere change of opinion and lacked necessary conditions. The court found no failure to disclose material facts by the assessee. The petition was allowed without costs. Case-Laws Income Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417480