https://www.taxtmi.com/caselaws?id=310271 The court held that the reopening of the assessment under Section 148 of the Income Tax Act was unjustified as it was solely based on a change of opinion without any new material evidence. The notice issued for reopening the assessment was quashed, and all consequential actions were set aside. en-us Fri, 23 Dec 2022 00:00:00 +0530 Sun, 15 Oct 2023 15:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310271 The court held that the reopening of the assessment under Section 148 of the Income Tax Act was unjustified as it was solely based on a change of opinion without any new material evidence. The notice issued for reopening the assessment was quashed, and all consequential actions were set aside. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310271