https://www.taxtmi.com/caselaws?id=303874 Re-opening of a concluded assessment requires further tangible material with the Assessing Officer; in its absence, reassessment is not justified. The Supreme Court found no fresh tangible material supporting re-opening and therefore declined to interfere with the High Court's view that the assessment remained concluded. The special leave petition was dismissed. en-us Mon, 25 Apr 2022 00:00:00 +0530 Thu, 11 Jun 2026 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303874 Re-opening of a concluded assessment requires further tangible material with the Assessing Officer; in its absence, reassessment is not justified. The Supreme Court found no fresh tangible material supporting re-opening and therefore declined to interfere with the High Court's view that the assessment remained concluded. The special leave petition was dismissed. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303874