https://www.taxtmi.com/caselaws?id=442100 The HC quashed the notice dated 23rd March 2021 under Section 148 and the subsequent order dated 18th January 2022, which aimed to reopen the assessment for AY 2013-2014. The court held that there was no failure by the petitioner to disclose material facts during the original assessment, and the reopening was based on the same facts, constituting a change of opinion. As such, the reassessment proceedings were deemed without jurisdiction, illegal, and invalid. The petition was disposed of with no order as to costs. en-us Mon, 07 Aug 2023 00:00:00 +0530 Wed, 13 Dec 2023 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442100 The HC quashed the notice dated 23rd March 2021 under Section 148 and the subsequent order dated 18th January 2022, which aimed to reopen the assessment for AY 2013-2014. The court held that there was no failure by the petitioner to disclose material facts during the original assessment, and the reopening was based on the same facts, constituting a change of opinion. As such, the reassessment proceedings were deemed without jurisdiction, illegal, and invalid. The petition was disposed of with no order as to costs. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442100