https://www.taxtmi.com/caselaws?id=307038 The court set aside the Notice issued under section 148 of the Income Tax Act for reopening the assessment for AY 2013-14. It was found that the notice was based on a change of opinion by the Assessing Officer and not on any failure by the petitioner to disclose material facts. The court emphasized that the queries raised during the original assessment were adequately responded to by the petitioner, indicating that the Assessing Officer had considered the information. Therefore, the reopening of the assessment was deemed unjustified, leading to the dismissal of the petition without costs. en-us Tue, 18 Jan 2022 00:00:00 +0530 Mon, 25 Sep 2023 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307038 The court set aside the Notice issued under section 148 of the Income Tax Act for reopening the assessment for AY 2013-14. It was found that the notice was based on a change of opinion by the Assessing Officer and not on any failure by the petitioner to disclose material facts. The court emphasized that the queries raised during the original assessment were adequately responded to by the petitioner, indicating that the Assessing Officer had considered the information. Therefore, the reopening of the assessment was deemed unjustified, leading to the dismissal of the petition without costs. Case-Laws Income Tax Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307038