https://www.taxtmi.com/caselaws?id=450258 HC upheld validity of reopening the assessment, holding that post-01.04.2022 statutory changes make an audit objection a proper reason to reopen and it is not a mere change of opinion. The Assessing Authority acted within Clause (ii) of Explanation 1 to Section 148, so no error of law or jurisdiction was found. The writ petition was dismissed. The petitioner, if yet to file a return in response to the notice dated 07.02.2023, was permitted to file the return within four weeks. en-us Mon, 19 Feb 2024 00:00:00 +0530 Tue, 09 Sep 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450258 HC upheld validity of reopening the assessment, holding that post-01.04.2022 statutory changes make an audit objection a proper reason to reopen and it is not a mere change of opinion. The Assessing Authority acted within Clause (ii) of Explanation 1 to Section 148, so no error of law or jurisdiction was found. The writ petition was dismissed. The petitioner, if yet to file a return in response to the notice dated 07.02.2023, was permitted to file the return within four weeks. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450258