https://www.taxtmi.com/caselaws?id=444081 The court quashed the notice under Section 148 of the Income Tax Act, 1961, as it constituted a impermissible change of opinion without new material. It also found procedural irregularities in disposing of objections and violation of principles of natural justice in the assessment process. Consequently, the court set aside the notice, order disposing of objections, and assessment order, ruling in favor of the petitioner with no costs awarded. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444081 The court quashed the notice under Section 148 of the Income Tax Act, 1961, as it constituted a impermissible change of opinion without new material. It also found procedural irregularities in disposing of objections and violation of principles of natural justice in the assessment process. Consequently, the court set aside the notice, order disposing of objections, and assessment order, ruling in favor of the petitioner with no costs awarded. Case-Laws Income Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444081