https://www.taxtmi.com/caselaws?id=36170 Tax authorities cannot alter an assessee's accepted status in later years merely because a different view is preferred; departure from an earlier final reassessment is justified only by fresh material or by showing that relevant material was earlier omitted from consideration. On the facts, the earlier reassessment orders had finally accepted the assessee and children as tenants-in-common after enquiry, and no new or overlooked material was shown, so the later change of status was unsustainable. The existence of a statutory reference remedy did not bar writ relief, because an order refusing revision without enhancing assessment was not a prejudicial order under the reference provision. The impugned assessment, appellate and revisional orders were set aside. en-us Thu, 15 Feb 1979 00:00:00 +0530 Fri, 19 Mar 2010 17:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36170 Tax authorities cannot alter an assessee's accepted status in later years merely because a different view is preferred; departure from an earlier final reassessment is justified only by fresh material or by showing that relevant material was earlier omitted from consideration. On the facts, the earlier reassessment orders had finally accepted the assessee and children as tenants-in-common after enquiry, and no new or overlooked material was shown, so the later change of status was unsustainable. The existence of a statutory reference remedy did not bar writ relief, because an order refusing revision without enhancing assessment was not a prejudicial order under the reference provision. The impugned assessment, appellate and revisional orders were set aside. Case-Laws Income Tax Thu, 15 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36170