https://www.taxtmi.com/highlights?id=97294 Reopening an income-tax assessment for the identical bank-deposit transaction already investigated and finally adjudicated is impermissible where the subsequent authority relies on the same material; the doctrine Nemo debet bis vexari pro una et eadem causa bars subjecting the assessee to duplicate adjudication. The court reiterates that a notice under section 148 requires "reasons to believe" grounded in tangible material with a nexus to escaped income and cannot be based on mere suspicion or a change of opinion. The reassessment attempt was self conflicting and set aside; the writ petition was allowed, preventing a second assessment on the same subject matter. en-us Sat, 28 Feb 2026 14:01:39 +0530 Sat, 28 Feb 2026 14:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97294 Reopening an income-tax assessment for the identical bank-deposit transaction already investigated and finally adjudicated is impermissible where the subsequent authority relies on the same material; the doctrine Nemo debet bis vexari pro una et eadem causa bars subjecting the assessee to duplicate adjudication. The court reiterates that a notice under section 148 requires "reasons to believe" grounded in tangible material with a nexus to escaped income and cannot be based on mere suspicion or a change of opinion. The reassessment attempt was self conflicting and set aside; the writ petition was allowed, preventing a second assessment on the same subject matter. Highlights Income Tax Sat, 28 Feb 2026 14:01:39 +0530 https://www.taxtmi.com/highlights?id=97294