https://www.taxtmi.com/caselaws?id=301952 The court corrected a date in the original order and found that the notice under Section 148 of the Income Tax Act for Assessment Year 2016-2017 was issued solely based on a change of opinion, which is impermissible. Despite the Assessing Officer's reliance on certain judgments, the court held that re-opening the assessment on a change of opinion was not allowed, quashing the reopening notice and the assessment order. The court emphasized the importance of adhering to legal principles and not re-opening assessments based on a mere change of opinion. en-us Thu, 27 Jan 2022 00:00:00 +0530 Wed, 27 Apr 2022 21:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301952 The court corrected a date in the original order and found that the notice under Section 148 of the Income Tax Act for Assessment Year 2016-2017 was issued solely based on a change of opinion, which is impermissible. Despite the Assessing Officer's reliance on certain judgments, the court held that re-opening the assessment on a change of opinion was not allowed, quashing the reopening notice and the assessment order. The court emphasized the importance of adhering to legal principles and not re-opening assessments based on a mere change of opinion. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301952