https://www.taxtmi.com/caselaws?id=759505 HC quashed reopening notice u/s 147 for AY 2017-18. Petitioner's assessment was completed u/s 143(3) after furnishing all materials including detailed responses to s.142(1) notice. Claims for bad debts and advance written off were not disturbed in original assessment. Court held reopening was based on AO's change of opinion rather than valid reasons, lacking merit. Writ petitions allowed, impugned notice and order set aside. en-us Thu, 19 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759505 HC quashed reopening notice u/s 147 for AY 2017-18. Petitioner's assessment was completed u/s 143(3) after furnishing all materials including detailed responses to s.142(1) notice. Claims for bad debts and advance written off were not disturbed in original assessment. Court held reopening was based on AO's change of opinion rather than valid reasons, lacking merit. Writ petitions allowed, impugned notice and order set aside. Case-Laws Income Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759505