https://www.taxtmi.com/caselaws?id=161253 A successor-assessing authority cannot reopen a completed matter and issue a reassessment notice unless fresh material exists to justify interference. The controlling test under section 14(4) is the presence of new material, not whether the earlier assessment was legally correct. Where no fresh material is available, reassessment cannot be sustained merely because the prior order may have been erroneous in law. The challenge therefore succeeded and the reassessment notice was held unjustified. en-us Tue, 25 Jun 1996 00:00:00 +0530 Fri, 10 Jan 2014 17:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161253 A successor-assessing authority cannot reopen a completed matter and issue a reassessment notice unless fresh material exists to justify interference. The controlling test under section 14(4) is the presence of new material, not whether the earlier assessment was legally correct. Where no fresh material is available, reassessment cannot be sustained merely because the prior order may have been erroneous in law. The challenge therefore succeeded and the reassessment notice was held unjustified. Case-Laws VAT and Sales Tax Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161253