https://www.taxtmi.com/caselaws?id=755875 The HC quashed the notice issued under Section 148 of the Income Tax Act for A.Y. 2015-16, deeming it a change of opinion without jurisdiction. The court found that the AO's belief of income escapement was based on previously disclosed information during the regular assessment, thus lacking grounds for reopening. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 03 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755875 The HC quashed the notice issued under Section 148 of the Income Tax Act for A.Y. 2015-16, deeming it a change of opinion without jurisdiction. The court found that the AO's belief of income escapement was based on previously disclosed information during the regular assessment, thus lacking grounds for reopening. Case-Laws Income Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755875