Court Rules Against Reopening Assessment: Material Already on Record, AO's Decision Deemed Erroneous. https://www.taxtmi.com/highlights?id=44128 Reopening of assessment - material already on record - AO now cannot contend that this issue is debatable or is a factual aspect. The material on record would clearly suggest that on this ground, he had proceeded on erroneous footing. en-us Mon, 28 Jan 2019 07:48:26 +0530 Mon, 28 Jan 2019 07:48:26 +0530 TaxTMI RSS Generator Court Rules Against Reopening Assessment: Material Already on Record, AO's Decision Deemed Erroneous. https://www.taxtmi.com/highlights?id=44128 Reopening of assessment - material already on record - AO now cannot contend that this issue is debatable or is a factual aspect. The material on record would clearly suggest that on this ground, he had proceeded on erroneous footing. Highlights Income Tax Mon, 28 Jan 2019 07:48:26 +0530 https://www.taxtmi.com/highlights?id=44128