https://www.taxtmi.com/caselaws?id=441592 The court allowed the petition, quashing the notice and the order for reopening assessment. The court emphasized the importance of specific allegations of failure to disclose material facts and deemed the proposed reassessment impermissible based on the clear change in opinion evident from the assessment process. en-us Fri, 03 Mar 2023 00:00:00 +0530 Thu, 10 Aug 2023 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441592 The court allowed the petition, quashing the notice and the order for reopening assessment. The court emphasized the importance of specific allegations of failure to disclose material facts and deemed the proposed reassessment impermissible based on the clear change in opinion evident from the assessment process. Case-Laws Income Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441592