https://www.taxtmi.com/caselaws?id=785668 Reassessment could not be initiated where the assessment was sought to be reopened on the same material after specific queries had already been raised and answered, because mere change of opinion does not satisfy the jurisdictional requirements for reopening. The High Court found that no substantial question of law arose on these facts, and the Supreme Court declined to interfere, dismissing the special leave petition. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785668 Reassessment could not be initiated where the assessment was sought to be reopened on the same material after specific queries had already been raised and answered, because mere change of opinion does not satisfy the jurisdictional requirements for reopening. The High Court found that no substantial question of law arose on these facts, and the Supreme Court declined to interfere, dismissing the special leave petition. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785668