https://www.taxtmi.com/caselaws?id=777891 SC dismissed the special leave petition, upholding the HC's decision quashing the reopening of the completed assessment of the petitioner bank. The HC found the reopening rested on grossly incorrect facts-mistakenly treating the assessment as completed under s.143(1) when it had been completed under s.143(3)-and thus amounted to a change of opinion by the AO. The SC declined to interfere with the HC's order. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777891 SC dismissed the special leave petition, upholding the HC's decision quashing the reopening of the completed assessment of the petitioner bank. The HC found the reopening rested on grossly incorrect facts-mistakenly treating the assessment as completed under s.143(1) when it had been completed under s.143(3)-and thus amounted to a change of opinion by the AO. The SC declined to interfere with the HC's order. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777891