https://www.taxtmi.com/caselaws?id=785190 Validity of reopening of assessment was challenged on grounds of a change of opinion and diversion of issues between the preliminary notice requiring explanation and the final assessment conclusions. The reasoning emphasises that when the basis for reopening materially varies from the issues communicated to the taxpayer, such a change of goalposts vitiates the assessment proceedings. The decision relied on prior High Court precedents to sustain that additions based on alleged bogus purchases cannot be sustained where the notice and final findings diverge, resulting in invalidation of the reassessment. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785190 Validity of reopening of assessment was challenged on grounds of a change of opinion and diversion of issues between the preliminary notice requiring explanation and the final assessment conclusions. The reasoning emphasises that when the basis for reopening materially varies from the issues communicated to the taxpayer, such a change of goalposts vitiates the assessment proceedings. The decision relied on prior High Court precedents to sustain that additions based on alleged bogus purchases cannot be sustained where the notice and final findings diverge, resulting in invalidation of the reassessment. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785190