HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’:

HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’

The court held that the Income Tax Department could not reopen a completed assessment without fresh material or alleging failure to disclose material facts.

Gujarat HC Quashes IT Reopening Notice

authorVanshika vermadateJul 23, 2026
Last update on Jul 22, 2026
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HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’

The court held that the Income Tax Department could not reopen a completed assessment without fresh material or alleging failure to disclose material facts.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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