https://www.taxtmi.com/caselaws?id=411855 The Court allowed the writ appeal, setting aside the impugned order and quashing the proceedings, including the notice for reopening and the order disposing of objections, without costs. The Court found the reopening without jurisdiction due to a lack of fresh material justifying it, emphasizing the importance of not basing reopening on a change of opinion and ensuring the Assessing Officer establishes justification for reopening in accordance with the law. The appellant's argument against jurisdiction to initiate reassessment was upheld, leading to the rejection of the respondent's plea for remand. en-us Mon, 23 Aug 2021 00:00:00 +0530 Mon, 10 Oct 2022 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411855 The Court allowed the writ appeal, setting aside the impugned order and quashing the proceedings, including the notice for reopening and the order disposing of objections, without costs. The Court found the reopening without jurisdiction due to a lack of fresh material justifying it, emphasizing the importance of not basing reopening on a change of opinion and ensuring the Assessing Officer establishes justification for reopening in accordance with the law. The appellant's argument against jurisdiction to initiate reassessment was upheld, leading to the rejection of the respondent's plea for remand. Case-Laws Income Tax Mon, 23 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411855