https://www.taxtmi.com/caselaws?id=760883 The HC allowed the Writ Petition, quashing the Impugned Notice and Order under Section 148 of the Income Tax Act, 1961, due to a change of opinion and issuance beyond the four-year limitation period. It held that the Petitioner had disclosed all necessary information during the original assessment, thus invalidating the reopening under Section 147. Consequently, the Petitioner was granted relief without costs. en-us Thu, 19 Sep 2024 00:00:00 +0530 Tue, 29 Oct 2024 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760883 The HC allowed the Writ Petition, quashing the Impugned Notice and Order under Section 148 of the Income Tax Act, 1961, due to a change of opinion and issuance beyond the four-year limitation period. It held that the Petitioner had disclosed all necessary information during the original assessment, thus invalidating the reopening under Section 147. Consequently, the Petitioner was granted relief without costs. Case-Laws Income Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760883