https://www.taxtmi.com/caselaws?id=15959 A completed assessment under section 35 of the Tamil Nadu Agricultural Income-tax Act cannot be reopened unless the reopening notice clearly discloses the ground and the material relied upon. A vague notice that fails to inform the assessee of the basis for revision denies a proper opportunity to meet the case. The delay of several years between issuing the notice and passing fresh assessment orders also caused serious prejudice. In the absence of any disclosed basis for alleged escapement of income, the reassessment lacked justification. The reassessment orders and the appellate orders were therefore unsustainable and were set aside. en-us Thu, 04 Sep 1997 00:00:00 +0530 Mon, 31 Aug 2009 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15959 A completed assessment under section 35 of the Tamil Nadu Agricultural Income-tax Act cannot be reopened unless the reopening notice clearly discloses the ground and the material relied upon. A vague notice that fails to inform the assessee of the basis for revision denies a proper opportunity to meet the case. The delay of several years between issuing the notice and passing fresh assessment orders also caused serious prejudice. In the absence of any disclosed basis for alleged escapement of income, the reassessment lacked justification. The reassessment orders and the appellate orders were therefore unsustainable and were set aside. Case-Laws Income Tax Thu, 04 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15959