High Court Rules Reopening Beyond Four Years Invalid Where Assessee Fully Disclosed Material Facts:
The Gujarat High Court has quashed a notice issued under Section 148 holding that the reassessment proceedings were based merely on a change of opinion.
High Court Quashes Reassessment Notice
Saima
Jul 24, 2026Premium
High Court Rules Reopening Beyond Four Years Invalid Where Assessee Fully Disclosed Material Facts
The Gujarat High Court has quashed a notice issued under Section 148 holding that the reassessment proceedings were based merely on a change of opinion.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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