https://www.taxtmi.com/caselaws?id=419690 The court concluded that the jurisdictional condition to reopen the assessment was not met, and the exercise was deemed a change of opinion on the same material. Consequently, the petition was allowed, and the notice dated 18th March 2021 and the order dated 3rd September 2021 were quashed and set aside, with no costs awarded. en-us Tue, 08 Mar 2022 00:00:00 +0530 Fri, 17 Jun 2022 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419690 The court concluded that the jurisdictional condition to reopen the assessment was not met, and the exercise was deemed a change of opinion on the same material. Consequently, the petition was allowed, and the notice dated 18th March 2021 and the order dated 3rd September 2021 were quashed and set aside, with no costs awarded. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419690