https://www.taxtmi.com/caselaws?id=12573 The court upheld the Income-tax Department's decision to reopen assessments for multiple years based on new information about renting out a hall to non-members, leading to the conclusion that earlier exemptions did not apply. The court emphasized that the sufficiency of reasons for reassessment is a factual matter to be determined by the relevant authorities and not a ground for consideration under article 226 of the Constitution. The court allowed the petitioner to present contentions before the Income-tax Officer but deemed the writ petition not maintainable at that stage, emphasizing the need for further assessment before a final decision. en-us Wed, 06 Feb 2002 00:00:00 +0530 Wed, 20 May 2009 12:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12573 The court upheld the Income-tax Department's decision to reopen assessments for multiple years based on new information about renting out a hall to non-members, leading to the conclusion that earlier exemptions did not apply. The court emphasized that the sufficiency of reasons for reassessment is a factual matter to be determined by the relevant authorities and not a ground for consideration under article 226 of the Constitution. The court allowed the petitioner to present contentions before the Income-tax Officer but deemed the writ petition not maintainable at that stage, emphasizing the need for further assessment before a final decision. Case-Laws Income Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12573