https://www.taxtmi.com/caselaws?id=766324 Reopening of assessment was challenged on the ground of failure to disclose material facts; the court found no fresh tangible material had come to the assessing officer's knowledge and therefore the reassessment notice under the reopening provision was invalid. The taxpayer's claims made during scrutiny, including claimed deductions raised and answered during enquiry, were considered in the original assessment and allowed; re-examination of the same material merely reflecting a different view could not justify reopening. The impugned notice and consequential orders were set aside. en-us Tue, 18 Feb 2025 00:00:00 +0530 Tue, 31 Mar 2026 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766324 Reopening of assessment was challenged on the ground of failure to disclose material facts; the court found no fresh tangible material had come to the assessing officer's knowledge and therefore the reassessment notice under the reopening provision was invalid. The taxpayer's claims made during scrutiny, including claimed deductions raised and answered during enquiry, were considered in the original assessment and allowed; re-examination of the same material merely reflecting a different view could not justify reopening. The impugned notice and consequential orders were set aside. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766324