https://www.taxtmi.com/caselaws?id=432582 The High Court quashed the notice under section 148 for reopening the assessment as it was issued in the name of a non-existent entity and constituted a change of opinion without new tangible material. The court upheld the original assessment order under section 143(3) and ruled in favor of the petitioner, holding that the reopening was not justified. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 27 Feb 2023 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432582 The High Court quashed the notice under section 148 for reopening the assessment as it was issued in the name of a non-existent entity and constituted a change of opinion without new tangible material. The court upheld the original assessment order under section 143(3) and ruled in favor of the petitioner, holding that the reopening was not justified. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432582