https://www.taxtmi.com/caselaws?id=165432 Reassessment is impermissible where the original assessment had already examined the relevant material and the reopening is based only on a change of opinion; on that basis, reassessment for 1999-2000 and 2000-01 was held invalid and quashed. Where the earlier assessment did not show consideration of the material forming the basis of reopening, reassessment may be sustained; on that basis, reopening for 1998-99 was upheld and allowed to continue. The operative principle is that reassessment must rest on a legally relevant basis and cannot be founded merely on reconsideration of an issue already decided on the same material. en-us Mon, 01 Nov 2010 00:00:00 +0530 Sat, 05 Jul 2014 11:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165432 Reassessment is impermissible where the original assessment had already examined the relevant material and the reopening is based only on a change of opinion; on that basis, reassessment for 1999-2000 and 2000-01 was held invalid and quashed. Where the earlier assessment did not show consideration of the material forming the basis of reopening, reassessment may be sustained; on that basis, reopening for 1998-99 was upheld and allowed to continue. The operative principle is that reassessment must rest on a legally relevant basis and cannot be founded merely on reconsideration of an issue already decided on the same material. Case-Laws VAT and Sales Tax Mon, 01 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165432