https://www.taxtmi.com/caselaws?id=764396 Writ interference with reassessment proceedings is generally unavailable where objections before the assessing authority address merits rather than jurisdiction, and the challenge depends on disputed facts suited to reassessment and appellate stages. An erroneous reference to non-filing of a return does not necessarily invalidate initiation where reopening is founded on risk-management information. Reopening is not barred as a matter previously examined when the original scrutiny did not cover the relevant transactions, and Section 153C need not apply where information extends beyond search-related material. Approval is sustainable where it records consideration of the draft order, available material and risk-management information rather than a mechanical endorsement. en-us Tue, 07 Jan 2025 00:00:00 +0530 Mon, 04 Aug 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764396 Writ interference with reassessment proceedings is generally unavailable where objections before the assessing authority address merits rather than jurisdiction, and the challenge depends on disputed facts suited to reassessment and appellate stages. An erroneous reference to non-filing of a return does not necessarily invalidate initiation where reopening is founded on risk-management information. Reopening is not barred as a matter previously examined when the original scrutiny did not cover the relevant transactions, and Section 153C need not apply where information extends beyond search-related material. Approval is sustainable where it records consideration of the draft order, available material and risk-management information rather than a mechanical endorsement. Case-Laws Income Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764396