https://www.taxtmi.com/caselaws?id=35631 The court held that the notice under section 148 to reopen the assessment was invalid as it was solely due to a change of opinion by the new assessing officer. The court emphasized that all relevant documents were already scrutinized by the previous assessing officer before passing the assessment order, and any discrepancies should have been noticed then. Consequently, the court quashed the notice under section 148, directing the respondent to cease further proceedings against the petitioner and bear the legal costs. en-us Mon, 02 Feb 1981 00:00:00 +0530 Mon, 15 Mar 2010 16:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35631 The court held that the notice under section 148 to reopen the assessment was invalid as it was solely due to a change of opinion by the new assessing officer. The court emphasized that all relevant documents were already scrutinized by the previous assessing officer before passing the assessment order, and any discrepancies should have been noticed then. Consequently, the court quashed the notice under section 148, directing the respondent to cease further proceedings against the petitioner and bear the legal costs. Case-Laws Income Tax Mon, 02 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35631