https://www.taxtmi.com/caselaws?id=778767 SC dismissed the special leave petition upholding the HC's finding that reopening assessment under s.147 by issuing notice beyond four years amounted to mere change of opinion. The Court agreed jurisdictional parameters for reopening were not met, noting no failure by the taxpayer to fully and truly disclose material facts nor circumstances warranting reassessment. The impugned High Court order was left undisturbed and the petition dismissed. en-us Mon, 15 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 18:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778767 SC dismissed the special leave petition upholding the HC's finding that reopening assessment under s.147 by issuing notice beyond four years amounted to mere change of opinion. The Court agreed jurisdictional parameters for reopening were not met, noting no failure by the taxpayer to fully and truly disclose material facts nor circumstances warranting reassessment. The impugned High Court order was left undisturbed and the petition dismissed. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778767