https://www.taxtmi.com/caselaws?id=8599 A writ of prohibition was unavailable because the Expenditure-tax Officer had jurisdiction to reopen assessment under section 16 when information created a reasonable belief that income had escaped assessment. The earlier assessment, made under a different charging provision, did not finally determine the applicability of the correct clause, and a prior error of law did not prevent lawful reassessment. Information from a competent judicial pronouncement could support reopening. The reassessment notice was therefore sustained, and the assessee was left to raise objections before the assessing authority in the reopened proceedings. en-us Fri, 03 Mar 1972 00:00:00 +0530 Tue, 05 May 2009 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8599 A writ of prohibition was unavailable because the Expenditure-tax Officer had jurisdiction to reopen assessment under section 16 when information created a reasonable belief that income had escaped assessment. The earlier assessment, made under a different charging provision, did not finally determine the applicability of the correct clause, and a prior error of law did not prevent lawful reassessment. Information from a competent judicial pronouncement could support reopening. The reassessment notice was therefore sustained, and the assessee was left to raise objections before the assessing authority in the reopened proceedings. Case-Laws Income Tax Fri, 03 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8599