https://www.taxtmi.com/caselaws?id=310092 Reassessment proceedings under the Income Tax Act were initiated solely on an alleged sale deed; the factual assumption lacked the necessary jurisdictional fact to form satisfaction to reopen assessment under the statutory scheme. Because the revenue conceded absence of the jurisdictional fact, the High Court exercised writ jurisdiction and granted discretionary relief, quashing the reassessment proceedings for the relevant assessment year and preventing further substantive adjudication based on the erroneous factual premise. en-us Wed, 29 Mar 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310092 Reassessment proceedings under the Income Tax Act were initiated solely on an alleged sale deed; the factual assumption lacked the necessary jurisdictional fact to form satisfaction to reopen assessment under the statutory scheme. Because the revenue conceded absence of the jurisdictional fact, the High Court exercised writ jurisdiction and granted discretionary relief, quashing the reassessment proceedings for the relevant assessment year and preventing further substantive adjudication based on the erroneous factual premise. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310092