https://www.taxtmi.com/article/detailed?id=5624 A challenge to a notice to reassess is ordinarily improper; taxpayers should use statutory objection procedures, submit returns or explanations, participate in reassessment, and pursue appeals, since these provide adequate alternate remedies. Only in exceptional cases where reopening is founded on distinctive, reliable factual material (for example, a third party confession indicating accommodation entries) may judicial quashing of the notice be warranted; otherwise factual disputes and claims of change of opinion should be addressed during reassessment and on appeal. en-us Wed, 21 May 2014 11:20:34 +0530 Wed, 21 May 2014 11:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5624 A challenge to a notice to reassess is ordinarily improper; taxpayers should use statutory objection procedures, submit returns or explanations, participate in reassessment, and pursue appeals, since these provide adequate alternate remedies. Only in exceptional cases where reopening is founded on distinctive, reliable factual material (for example, a third party confession indicating accommodation entries) may judicial quashing of the notice be warranted; otherwise factual disputes and claims of change of opinion should be addressed during reassessment and on appeal. Articles Income Tax Wed, 21 May 2014 11:20:34 +0530 https://www.taxtmi.com/article/detailed?id=5624