https://www.taxtmi.com/caselaws?id=757786 Reopening of assessment under Section 148 was examined in the context of reason to believe, change of opinion, reassessment as distinct from review, and faceless assessment. The underlying High Court order had set aside the reopening notice and the consequent faceless assessment order rejecting objections. The Supreme Court record notes that the Special Leave Petition was filed with a delay of 558 days and that the delay was not satisfactorily explained, so the SLP was dismissed on limitation. en-us Fri, 09 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 11:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757786 Reopening of assessment under Section 148 was examined in the context of reason to believe, change of opinion, reassessment as distinct from review, and faceless assessment. The underlying High Court order had set aside the reopening notice and the consequent faceless assessment order rejecting objections. The Supreme Court record notes that the Special Leave Petition was filed with a delay of 558 days and that the delay was not satisfactorily explained, so the SLP was dismissed on limitation. Case-Laws Income Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757786