https://www.taxtmi.com/caselaws?id=789780 Reopening of assessment on a mere change of opinion requires information suggesting escapement of income. The note records that the High Court treated the challenge as covered by Siemens Financial Services and Alok Industries, and on that basis quashed the impugned notices, consequential notices and assessment order. It further records that the Supreme Court found no ground to interfere with the High Court's order and dismissed the SLP. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789780 Reopening of assessment on a mere change of opinion requires information suggesting escapement of income. The note records that the High Court treated the challenge as covered by Siemens Financial Services and Alok Industries, and on that basis quashed the impugned notices, consequential notices and assessment order. It further records that the Supreme Court found no ground to interfere with the High Court's order and dismissed the SLP. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789780