https://www.taxtmi.com/caselaws?id=786178 Reopening of assessment was contested on sufficiency of information supplied with the notice under the pre-2021 provision. The court held that "information" requires a concise narration of conclusions drawn from available material, not copies of all material on record; material on record and information are distinct. Consequently, supplying every document is unnecessary and may unfairly prolong proceedings. The assessing officer retains the burden to prove escapement of income with cogent evidence. On these bases the impugned notice was found valid and the petition challenging reopening was dismissed. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786178 Reopening of assessment was contested on sufficiency of information supplied with the notice under the pre-2021 provision. The court held that "information" requires a concise narration of conclusions drawn from available material, not copies of all material on record; material on record and information are distinct. Consequently, supplying every document is unnecessary and may unfairly prolong proceedings. The assessing officer retains the burden to prove escapement of income with cogent evidence. On these bases the impugned notice was found valid and the petition challenging reopening was dismissed. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786178