https://www.taxtmi.com/caselaws?id=786407 Reopening of assessment was challenged because the persons named in the reopening notice and order differed from those cited in the assessment additions; the mismatch meant the reassessment basis did not align with the basis of the addition. The tribunal treated this discrepancy as fatal to the assessment's validity and quashed the reassessment, resulting in allowance of the taxpayer's appeal and annulment of the assessment order. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786407 Reopening of assessment was challenged because the persons named in the reopening notice and order differed from those cited in the assessment additions; the mismatch meant the reassessment basis did not align with the basis of the addition. The tribunal treated this discrepancy as fatal to the assessment's validity and quashed the reassessment, resulting in allowance of the taxpayer's appeal and annulment of the assessment order. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786407