https://www.taxtmi.com/caselaws?id=441748 The court allowed the writ petition, quashing the notice under Section 148 of the Income Tax Act dated 24th March 2021 and the order dated 13th January 2022. It held these actions as without jurisdiction, illegal, and arbitrary. The court emphasized that reopening an assessment based on a change of opinion is impermissible without a clear indication of the failure to disclose material facts, which was absent in this case. en-us Tue, 01 Aug 2023 00:00:00 +0530 Mon, 27 Nov 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441748 The court allowed the writ petition, quashing the notice under Section 148 of the Income Tax Act dated 24th March 2021 and the order dated 13th January 2022. It held these actions as without jurisdiction, illegal, and arbitrary. The court emphasized that reopening an assessment based on a change of opinion is impermissible without a clear indication of the failure to disclose material facts, which was absent in this case. Case-Laws Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441748