https://www.taxtmi.com/caselaws?id=788664 The Bombay HC held that reassessment could not be sustained where the deduction claim had already been specifically examined in the original scrutiny assessment and the reopening rested on the same material flagged differently by audit. The CSR-related donations were disclosed, queried, supported by documents, and considered in the completed assessment, with only a minor disallowance made. In the absence of fresh tangible material, the later reopening amounted to a mere change of opinion and could not justify reassessment. The impugned notice, reassessment order, and consequential notice were quashed, and the writ petition succeeded. en-us Wed, 18 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788664 The Bombay HC held that reassessment could not be sustained where the deduction claim had already been specifically examined in the original scrutiny assessment and the reopening rested on the same material flagged differently by audit. The CSR-related donations were disclosed, queried, supported by documents, and considered in the completed assessment, with only a minor disallowance made. In the absence of fresh tangible material, the later reopening amounted to a mere change of opinion and could not justify reassessment. The impugned notice, reassessment order, and consequential notice were quashed, and the writ petition succeeded. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788664