https://www.taxtmi.com/caselaws?id=466251 Validity of reopening of assessment focused on adequacy and accessibility of documents relied upon to form "reasons to believe"; HC directed respondent to furnish legible copies of all materials relied on, including the referenced Settlement Commission order, with non-pertinent portions redacted. The court granted relief permitting the taxpayer (or representative) to request a specified list, and required production within two weeks of such request. The remedy addresses document unreadability and ensures access to the evidentiary basis for reopening, without adjudicating substantive tax liability. en-us Mon, 26 Jun 2023 00:00:00 +0530 Thu, 29 Jan 2026 16:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466251 Validity of reopening of assessment focused on adequacy and accessibility of documents relied upon to form "reasons to believe"; HC directed respondent to furnish legible copies of all materials relied on, including the referenced Settlement Commission order, with non-pertinent portions redacted. The court granted relief permitting the taxpayer (or representative) to request a specified list, and required production within two weeks of such request. The remedy addresses document unreadability and ensures access to the evidentiary basis for reopening, without adjudicating substantive tax liability. Case-Laws Income Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466251