https://www.taxtmi.com/caselaws?id=439464 The court quashed a notice for escaped income assessment issued beyond the limitation period for Assessment Year 1998-99, as it was based on a change of opinion by the Assessing Officer rather than new evidence of escaped income. The court granted a writ of Certiorari, emphasizing the significance of disclosing all material facts during assessment to prevent challenges arising from a change of opinion. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439464 The court quashed a notice for escaped income assessment issued beyond the limitation period for Assessment Year 1998-99, as it was based on a change of opinion by the Assessing Officer rather than new evidence of escaped income. The court granted a writ of Certiorari, emphasizing the significance of disclosing all material facts during assessment to prevent challenges arising from a change of opinion. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439464