https://www.taxtmi.com/caselaws?id=440075 The HC allowed the petition, determining that the notice to reopen the assessment was based on a change of opinion, which is insufficient to justify reopening under Section 148 of the Income Tax Act, 1961. Consequently, the HC quashed the notice dated 28th March 2008 and the subsequent order on objections dated 22nd May 2009. The petition was disposed of with no order as to costs. en-us Fri, 30 Jun 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440075 The HC allowed the petition, determining that the notice to reopen the assessment was based on a change of opinion, which is insufficient to justify reopening under Section 148 of the Income Tax Act, 1961. Consequently, the HC quashed the notice dated 28th March 2008 and the subsequent order on objections dated 22nd May 2009. The petition was disposed of with no order as to costs. Case-Laws Income Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440075