https://www.taxtmi.com/caselaws?id=788819 Reassessment under Section 148A(d) and notice under Section 148 of the Income-tax Act were invalid where the reopening was founded on material already examined in the original scrutiny assessment under Section 143(3). The Court held that reassessment cannot operate as a review and cannot rest on a mere change of opinion about the same facts previously considered. The reopening proceedings and notice were quashed, and the matter was decided in favour of the assessee. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788819 Reassessment under Section 148A(d) and notice under Section 148 of the Income-tax Act were invalid where the reopening was founded on material already examined in the original scrutiny assessment under Section 143(3). The Court held that reassessment cannot operate as a review and cannot rest on a mere change of opinion about the same facts previously considered. The reopening proceedings and notice were quashed, and the matter was decided in favour of the assessee. Case-Laws Income Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788819