Reopening of assessments requires prior approval before changing established assessment practice to prevent routine show cause notices. Assessments must not be reopened or show cause notices issued as a routine; assessing officers who propose to change an established practice of classification or assessment must present full facts to the Commissioner and obtain prior approval before altering the established practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reopening of assessments requires prior approval before changing established assessment practice to prevent routine show cause notices.
Assessments must not be reopened or show cause notices issued as a routine; assessing officers who propose to change an established practice of classification or assessment must present full facts to the Commissioner and obtain prior approval before altering the established practice.
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