https://www.taxtmi.com/caselaws?id=36035 Reassessment under section 35 of the Kerala Agricultural Income-tax Act could not be validly initiated for 1970-71 where the original assessing officer had already examined the lease deeds and the successor officer reopened the matter only on a different view of the same material, amounting to a mere change of opinion. By contrast, the assessments for 1971-72 and 1972-73 were sustained because the Tribunal's concurrent factual finding that the lease deeds were sham transactions and that the assessee remained in possession of the plantation was supported by valid reasons and did not warrant interference. en-us Tue, 23 Sep 1980 00:00:00 +0530 Fri, 19 Mar 2010 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36035 Reassessment under section 35 of the Kerala Agricultural Income-tax Act could not be validly initiated for 1970-71 where the original assessing officer had already examined the lease deeds and the successor officer reopened the matter only on a different view of the same material, amounting to a mere change of opinion. By contrast, the assessments for 1971-72 and 1972-73 were sustained because the Tribunal's concurrent factual finding that the lease deeds were sham transactions and that the assessee remained in possession of the plantation was supported by valid reasons and did not warrant interference. Case-Laws Income Tax Tue, 23 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36035