https://www.taxtmi.com/caselaws?id=789780 Reopening of assessment requires information suggesting income escapement and cannot rest merely on a change of opinion. Reassessment notices, consequential notices and the assessment order were quashed where the issue was covered by earlier rulings on this requirement. The Supreme Court declined to interfere with the High Court's decision, leaving the quashing of the reassessment proceedings intact. en-us Fri, 10 Apr 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789780 Reopening of assessment requires information suggesting income escapement and cannot rest merely on a change of opinion. Reassessment notices, consequential notices and the assessment order were quashed where the issue was covered by earlier rulings on this requirement. The Supreme Court declined to interfere with the High Court's decision, leaving the quashing of the reassessment proceedings intact. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789780