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2022 (7) TMI 1338 - ORISSA HIGH COURTReopening of assessment u/s 147 - change of opinion - HELD THAT:- Mere change of opinion on the same materials, set aside the reassessment notice and the consequential assessment order by its judgment in M/s. Tuff Tubes (Orissa) Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Corporate Circle-1(2), Bhubaneswar [2022 (2) TMI 1228 - ORISSA HIGH COURT] This Court quashes the notice issued to the Petitioner u/s 148 of the Act and the consequential order dated 26th May, 2021 of the NAFAC rejecting the objections of the Petitioner to the reopening of the assessment.
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