https://www.taxtmi.com/caselaws?id=428804 The Supreme Court upheld the High Court's decision to set aside re-assessment proceedings and the re-opening of assessment under Sections 147/148 of the Income Tax Act, emphasizing that such actions cannot be solely based on a change of opinion by the Assessing Officer. The Court dismissed the Special Leave Petition, affirming the importance of adhering to legal standards and procedures in assessment matters. en-us Thu, 04 Aug 2022 00:00:00 +0530 Tue, 11 Oct 2022 10:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428804 The Supreme Court upheld the High Court's decision to set aside re-assessment proceedings and the re-opening of assessment under Sections 147/148 of the Income Tax Act, emphasizing that such actions cannot be solely based on a change of opinion by the Assessing Officer. The Court dismissed the Special Leave Petition, affirming the importance of adhering to legal standards and procedures in assessment matters. Case-Laws Income Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428804