https://www.taxtmi.com/caselaws?id=444109 The HC allowed the petition, determining that the Revenue failed to demonstrate non-disclosure of material facts by the petitioner. The court found that the reopening of the assessment was based solely on a change of opinion. Consequently, the impugned notice dated 27th March 2021, the order dated 22nd March 2022, and related notices were quashed and set aside. The petition was allowed without any order as to costs. en-us Mon, 25 Sep 2023 00:00:00 +0530 Thu, 29 Feb 2024 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444109 The HC allowed the petition, determining that the Revenue failed to demonstrate non-disclosure of material facts by the petitioner. The court found that the reopening of the assessment was based solely on a change of opinion. Consequently, the impugned notice dated 27th March 2021, the order dated 22nd March 2022, and related notices were quashed and set aside. The petition was allowed without any order as to costs. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444109