https://www.taxtmi.com/caselaws?id=758669 HC held that reassessment initiated within four years was invalid because the material relied upon by the assessing officer was already available during the original assessment, so the action constituted an impermissible change of opinion rather than discovery of new tangible material. The tribunal's finding that the reopening lacked fresh information was upheld and no substantial question of law arose. Appeal dismissed. en-us Wed, 17 Apr 2024 00:00:00 +0530 Sat, 11 Oct 2025 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758669 HC held that reassessment initiated within four years was invalid because the material relied upon by the assessing officer was already available during the original assessment, so the action constituted an impermissible change of opinion rather than discovery of new tangible material. The tribunal's finding that the reopening lacked fresh information was upheld and no substantial question of law arose. Appeal dismissed. Case-Laws Income Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758669