Tag Archives: Dignesh Pramukhlal Patel

SLP Dismissed As Reassessment Notice Based On Mere Change Of Opinion Devoid Of New Material

By | October 16, 2026

SLP Dismissed As Reassessment Notice Based On Mere Change Of Opinion Devoid Of New Material Issue Whether the Supreme Court should interfere with the High Court’s order quashing Section 148 notice and Section 148A(d) order when reassessment was initiated on issues already examined during original assessment under Section 143(3). Facts Original Return and Scrutiny: The… Read More »