https://www.taxtmi.com/caselaws?id=786982 Reopening of assessment is justified where prima facie material exists: impounded third party documents seized during survey and an un retracted purchaser admission that link directly to registered sale transactions constituted sufficient material to form belief under section 147/148 and did not amount to a mere change of opinion; therefore reassessment was valid. Where those impounded documents corroborate cheque components in registered deeds and the purchaser admits a cash component, the totality of evidence permits treating documents as self speaking and sustaining additions on the preponderance of probabilities even without a specific cross examination request, upholding the reassessment outcome. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786982 Reopening of assessment is justified where prima facie material exists: impounded third party documents seized during survey and an un retracted purchaser admission that link directly to registered sale transactions constituted sufficient material to form belief under section 147/148 and did not amount to a mere change of opinion; therefore reassessment was valid. Where those impounded documents corroborate cheque components in registered deeds and the purchaser admits a cash component, the totality of evidence permits treating documents as self speaking and sustaining additions on the preponderance of probabilities even without a specific cross examination request, upholding the reassessment outcome. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786982