https://www.taxtmi.com/caselaws?id=218326 A reassessment was invalid where the sole basis for reopening was a market committee order that had already been set aside as a non-speaking order passed without reasonable basis and without personal hearing. With no independent enquiry or fresh material to support the reopening, the foundation for reassessment ceased to exist, so the reassessment could not survive and the additions were deleted. en-us Thu, 07 Jun 2012 00:00:00 +0530 Thu, 08 Nov 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218326 A reassessment was invalid where the sole basis for reopening was a market committee order that had already been set aside as a non-speaking order passed without reasonable basis and without personal hearing. With no independent enquiry or fresh material to support the reopening, the foundation for reassessment ceased to exist, so the reassessment could not survive and the additions were deleted. Case-Laws Income Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218326