https://www.taxtmi.com/caselaws?id=329471 The court upheld the notice for re-opening the assessment as the original assessment was not scrutinized, allowing the Assessing Officer latitude to issue the notice based on tangible material indicating income had escaped assessment. The court found that the Assessing Officer did not abandon the original reasons for re-opening, considering and addressing the petitioner's objections. The petition was dismissed, affirming the validity of the re-opening notice. en-us Mon, 27 Jun 2016 00:00:00 +0530 Fri, 03 Apr 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329471 The court upheld the notice for re-opening the assessment as the original assessment was not scrutinized, allowing the Assessing Officer latitude to issue the notice based on tangible material indicating income had escaped assessment. The court found that the Assessing Officer did not abandon the original reasons for re-opening, considering and addressing the petitioner's objections. The petition was dismissed, affirming the validity of the re-opening notice. Case-Laws Income Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329471