High Court Quashes Reassessment Notice; Share Sale Gains Misclassified Due to Change of Opinion by Assessing Officer.

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....Reopening of assessment - sale price of the shares - LTCG or STCG - certain shares had been acquired by the Assessee by way of a gift - the statement of shareholding indicating the dates on which the subject shares were acquired was provided to the AO in response to the queries raised by him. - the notice is occasioned by a change of opinion and therefore quashed - HC....