IT : Where reassessment notice under section 148 issued to Nokia India by the Assessing Officer and consequential determination was held by the Tribunal to be based on change of 'opinion' and, hence, bad in law and appeal against said order was dismissed in limine by the High Court holding that it did not involve any substantial question of law,
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000187580/nokia-india-case’s-remanded-to-hc-to-frame-substantial-question-of-law-sc.aspx
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