https://www.taxtmi.com/caselaws?id=463890 HC held the reopening of assessment beyond four years invalid because the Assessing Officer lacked fresh or tangible material to form a reasons-to-believe; the action amounted to a mere change of opinion. Reassessment order quashed and decision allowed in favour of the assessee. en-us Wed, 04 Mar 2020 00:00:00 +0530 Sat, 20 Sep 2025 15:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463890 HC held the reopening of assessment beyond four years invalid because the Assessing Officer lacked fresh or tangible material to form a reasons-to-believe; the action amounted to a mere change of opinion. Reassessment order quashed and decision allowed in favour of the assessee. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463890