Reopening an assessment cannot be used for a roving or fishing inquiry. https://www.taxtmi.com/highlights?id=30063 It is by now well settled that reopening of an assessment cannot be resorted to for roving or fishing inquiry. en-us Sat, 02 Jul 2016 12:11:21 +0530 Sat, 02 Jul 2016 12:11:21 +0530 TaxTMI RSS Generator Reopening an assessment cannot be used for a roving or fishing inquiry. https://www.taxtmi.com/highlights?id=30063 It is by now well settled that reopening of an assessment cannot be resorted to for roving or fishing inquiry. Highlights Income Tax Sat, 02 Jul 2016 12:11:21 +0530 https://www.taxtmi.com/highlights?id=30063