https://www.taxtmi.com/caselaws?id=432533 The court quashed the impugned notice dated 20.3.2021 under Section 148 of the Income Tax Act and the order dated 16.11.2021 disposing of objections against the notice. The court held that the reopening of the assessment was impermissible as it was based on a mere change of opinion without any fresh tangible material. The petition was allowed, and the rule was made absolute, with no order as to costs. en-us Mon, 02 Jan 2023 00:00:00 +0530 Sat, 07 Jan 2023 08:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432533 The court quashed the impugned notice dated 20.3.2021 under Section 148 of the Income Tax Act and the order dated 16.11.2021 disposing of objections against the notice. The court held that the reopening of the assessment was impermissible as it was based on a mere change of opinion without any fresh tangible material. The petition was allowed, and the rule was made absolute, with no order as to costs. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432533