https://www.taxtmi.com/caselaws?id=800749 Reassessment concerning capital gains from the sale of shares raised the question whether reopening was founded on a change of opinion. The Supreme Court found no good ground to interfere under Article 136 of the Constitution and dismissed the special leave petition, leaving the impugned judgment undisturbed. The disposal did not set out any separate reasoning on the substantive reassessment issue. en-us Thu, 08 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800749 Reassessment concerning capital gains from the sale of shares raised the question whether reopening was founded on a change of opinion. The Supreme Court found no good ground to interfere under Article 136 of the Constitution and dismissed the special leave petition, leaving the impugned judgment undisturbed. The disposal did not set out any separate reasoning on the substantive reassessment issue. Case-Laws Income Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800749