https://www.taxtmi.com/caselaws?id=378795 The court set aside both the notice of reopening of assessment and the assessment order dated 12.12.2018. It held that the Assessing Officer could not alter the basis of assessing income without new material and that the notice of reopening was issued beyond the permissible period. The court reverted to the pre-assessment order stage, emphasizing that the officer's attempt to tax the entire amount as undisclosed income was impermissible. en-us Thu, 31 Jan 2019 00:00:00 +0530 Sat, 20 Apr 2019 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378795 The court set aside both the notice of reopening of assessment and the assessment order dated 12.12.2018. It held that the Assessing Officer could not alter the basis of assessing income without new material and that the notice of reopening was issued beyond the permissible period. The court reverted to the pre-assessment order stage, emphasizing that the officer's attempt to tax the entire amount as undisclosed income was impermissible. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378795