https://www.taxtmi.com/caselaws?id=355342 The court held that the Assessing Officer cannot reopen an assessment based on the same materials without new information, especially beyond the prescribed period. Revisiting assessments should only occur on legally recognized grounds to maintain the finality of an assessment order. The petitions challenging the reopening notices were allowed, and the notices were set aside. en-us Tue, 06 Feb 2018 00:00:00 +0530 Mon, 01 Oct 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355342 The court held that the Assessing Officer cannot reopen an assessment based on the same materials without new information, especially beyond the prescribed period. Revisiting assessments should only occur on legally recognized grounds to maintain the finality of an assessment order. The petitions challenging the reopening notices were allowed, and the notices were set aside. Case-Laws Income Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355342