https://www.taxtmi.com/caselaws?id=785891 Reopening of assessment was invalid because the taxpayer had filed and the assessing officer had acknowledged a return of income before the notice; therefore the recorded reasons to believe were factually incorrect and legally flawed, making the subsequent reassessment and assessment order void ab initio and resulting in relief to the taxpayer. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785891 Reopening of assessment was invalid because the taxpayer had filed and the assessing officer had acknowledged a return of income before the notice; therefore the recorded reasons to believe were factually incorrect and legally flawed, making the subsequent reassessment and assessment order void ab initio and resulting in relief to the taxpayer. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785891