Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Mere Change of Opinion Without New Tangible Material, Violating Section 147 Proviso.
17 Jan 2022The petitioner, Macrotech Developers Limited (successor to Palava Dwellers Pvt. Ltd.), challenged a notice dated 27 March 2019 issued under Section 14...




