https://www.taxtmi.com/caselaws?id=32174 HC held that reopening assessment under section 148 was invalid where no new material, information, or change of law had emerged between the original assessment and the forming of opinion; the reassessment stemmed from a mere change of opinion by the same officer regarding a claimed erroneous deduction under section 80M. As there was no jurisdiction to initiate proceedings under section 148 on that basis, the notice and rejection of objection were quashed and the petition was allowed. en-us Thu, 10 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32174 HC held that reopening assessment under section 148 was invalid where no new material, information, or change of law had emerged between the original assessment and the forming of opinion; the reassessment stemmed from a mere change of opinion by the same officer regarding a claimed erroneous deduction under section 80M. As there was no jurisdiction to initiate proceedings under section 148 on that basis, the notice and rejection of objection were quashed and the petition was allowed. Case-Laws Income Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32174