https://www.taxtmi.com/caselaws?id=14242 Reassessment may be based on information received after the original assessment order if that later information reveals a defect or error and otherwise qualifies as information for reopening. The later Tribunal order for the earlier assessment year supplied the factual and legal position that prompted the reassessment for the subsequent year. On that basis, the reopening was treated as valid. en-us Wed, 20 Dec 2000 00:00:00 +0530 Tue, 14 Jul 2009 16:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14242 Reassessment may be based on information received after the original assessment order if that later information reveals a defect or error and otherwise qualifies as information for reopening. The later Tribunal order for the earlier assessment year supplied the factual and legal position that prompted the reassessment for the subsequent year. On that basis, the reopening was treated as valid. Case-Laws Income Tax Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14242