https://www.taxtmi.com/caselaws?id=779024 Writ petition challenging a second reopening of assessment for AY 2012-13 was allowed; the HC's decision that the department lacked fresh, live material not available during the earlier reopening was upheld. The Court held the revenue was not entitled to reopen the assessment again in absence of new material, and the Special Leave Petition was dismissed by the SC. 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 Writ petition challenging a second reopening of assessment for AY 2012-13 was allowed; the HC's decision that the department lacked fresh, live material not available during the earlier reopening was upheld. The Court held the revenue was not entitled to reopen the assessment again in absence of new material, and the Special Leave Petition was dismissed by the SC. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779024