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    <title>2023 (4) TMI 538 - DELHI HIGH COURT</title>
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    <description>The court set aside the impugned notice and order related to reassessment proceedings based on sales turnover discrepancies, citing a change of opinion by the Assessing Officer. The petitioner was granted the opportunity to file fresh objections and have a hearing if reassessment proceedings are restarted. The Assessing Officer was directed to decide on recommencing the proceedings within four weeks. Previous reassessment proceedings for other assessment years were also mentioned, with the court disposing of the writ petition and instructing the registry to upload relevant orders for those years.</description>
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      <description>The court set aside the impugned notice and order related to reassessment proceedings based on sales turnover discrepancies, citing a change of opinion by the Assessing Officer. The petitioner was granted the opportunity to file fresh objections and have a hearing if reassessment proceedings are restarted. The Assessing Officer was directed to decide on recommencing the proceedings within four weeks. Previous reassessment proceedings for other assessment years were also mentioned, with the court disposing of the writ petition and instructing the registry to upload relevant orders for those years.</description>
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