https://www.taxtmi.com/caselaws?id=27830 Reassessment proceedings are treated as a fresh assessment, allowing an assessee to raise legitimate objections that were not advanced at the original stage. A claim of partition may therefore be raised for the first time in reassessment, and the assessing authority must examine that claim on merits after giving an opportunity of hearing. The doctrine of estoppel does not bar the assessee from asserting partition in the reopened proceedings. The operative effect is that objections omitted in the original assessment are not automatically forfeited when the assessment is reopened. en-us Wed, 22 Aug 1984 00:00:00 +0530 Tue, 16 Feb 2010 13:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27830 Reassessment proceedings are treated as a fresh assessment, allowing an assessee to raise legitimate objections that were not advanced at the original stage. A claim of partition may therefore be raised for the first time in reassessment, and the assessing authority must examine that claim on merits after giving an opportunity of hearing. The doctrine of estoppel does not bar the assessee from asserting partition in the reopened proceedings. The operative effect is that objections omitted in the original assessment are not automatically forfeited when the assessment is reopened. Case-Laws Income Tax Wed, 22 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27830