https://www.taxtmi.com/caselaws?id=471035 Reopening of a completed assessment is invalid where the assessee disclosed all land-purchase documents and information during the original scrutiny assessment, and the Revenue identifies neither withheld material facts nor fresh material undermining that disclosure. Reliance on a statement by the seller's son, without a demonstrated connection to the sale deed and without effective cross-examination for the assessee, could not support reassessment. The reassessment was therefore quashed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471035 Reopening of a completed assessment is invalid where the assessee disclosed all land-purchase documents and information during the original scrutiny assessment, and the Revenue identifies neither withheld material facts nor fresh material undermining that disclosure. Reliance on a statement by the seller's son, without a demonstrated connection to the sale deed and without effective cross-examination for the assessee, could not support reassessment. The reassessment was therefore quashed. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471035