https://www.taxtmi.com/caselaws?id=23616 An assessment cannot be reopened under the reassessment provision merely because the Assessing Officer later realises that the original assessment involved an error on the same material already considered; a self-discovered mistake is not "information" for jurisdictional reopening. Applying binding Supreme Court authority on the meaning of information, the HC held that a fresh look at existing material did not satisfy the statutory condition for reopening. Because the point was already settled by precedent, no referable question of law arose for a statement of the case, and no direction to refer the proposed question could be issued. en-us Wed, 29 Jul 1987 00:00:00 +0530 Tue, 22 Dec 2009 16:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23616 An assessment cannot be reopened under the reassessment provision merely because the Assessing Officer later realises that the original assessment involved an error on the same material already considered; a self-discovered mistake is not "information" for jurisdictional reopening. Applying binding Supreme Court authority on the meaning of information, the HC held that a fresh look at existing material did not satisfy the statutory condition for reopening. Because the point was already settled by precedent, no referable question of law arose for a statement of the case, and no direction to refer the proposed question could be issued. Case-Laws Income Tax Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23616