https://www.taxtmi.com/caselaws?id=128422 Section 11-A reassessment required fresh information received after the original assessment, followed by satisfaction based on that information and notice to the dealer; a mere change of opinion on the same material was insufficient. The dealer could challenge whether the alleged information existed and was relevant, and the authority's failure to disclose the date or nature of that information showed the jurisdictional condition was not met. Revision powers under sections 22-A and 22-B were treated as distinct and not a basis for reopening under section 11-A, so the reassessment proceedings were without jurisdiction and the notice was quashed. en-us Fri, 05 Aug 1960 00:00:00 +0530 Fri, 05 Apr 2013 12:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128422 Section 11-A reassessment required fresh information received after the original assessment, followed by satisfaction based on that information and notice to the dealer; a mere change of opinion on the same material was insufficient. The dealer could challenge whether the alleged information existed and was relevant, and the authority's failure to disclose the date or nature of that information showed the jurisdictional condition was not met. Revision powers under sections 22-A and 22-B were treated as distinct and not a basis for reopening under section 11-A, so the reassessment proceedings were without jurisdiction and the notice was quashed. Case-Laws VAT and Sales Tax Fri, 05 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128422