https://www.taxtmi.com/caselaws?id=779024 Reassessment reopening was found impermissible where the record showed no new material with a fresh live link to information unavailable during the earlier reopening proceedings, so the department was not entitled to reopen the assessment again. The writ petition challenging the notice under section 148 was allowed, and the SLP was dismissed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779024 Reassessment reopening was found impermissible where the record showed no new material with a fresh live link to information unavailable during the earlier reopening proceedings, so the department was not entitled to reopen the assessment again. The writ petition challenging the notice under section 148 was allowed, and the SLP was dismissed. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779024