https://www.taxtmi.com/highlights?id=5050 Reopening of assessment – court is only required to see whether there was prima facie some material on the basis of which the assessment could be reopened. The sufficiency or the correctness of the material cannot be considered at this stage. - HC en-us Fri, 31 Aug 2012 17:46:36 +0530 Fri, 31 Aug 2012 17:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5050 Reopening of assessment – court is only required to see whether there was prima facie some material on the basis of which the assessment could be reopened. The sufficiency or the correctness of the material cannot be considered at this stage. - HC Highlights Income Tax Fri, 31 Aug 2012 17:46:36 +0530 https://www.taxtmi.com/highlights?id=5050