https://www.taxtmi.com/caselaws?id=443913 The court quashed the order and notice issued under the Income Tax Act, 1961, as they were found to be beyond the prescribed period and based on a "change of opinion." The assessment for the year 2014-15 was reopened beyond the four-year limit, leading to the court ruling in favor of the petitioner. Consequently, the petition was allowed, and the impugned notice and order were set aside with no order as to costs. en-us Tue, 22 Aug 2023 00:00:00 +0530 Thu, 05 Oct 2023 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443913 The court quashed the order and notice issued under the Income Tax Act, 1961, as they were found to be beyond the prescribed period and based on a "change of opinion." The assessment for the year 2014-15 was reopened beyond the four-year limit, leading to the court ruling in favor of the petitioner. Consequently, the petition was allowed, and the impugned notice and order were set aside with no order as to costs. Case-Laws Income Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443913