https://www.taxtmi.com/caselaws?id=797398 Reassessment cannot be initiated merely to revisit a deduction for in-house scientific research when the claim, supporting registration certificate and research-and-development expenditure had already been furnished, examined and accepted in the original scrutiny assessment. Material relied on for notice and reassessment proceedings that was already available to and considered by the Assessing Officer cannot support a fresh assessment merely because a different view is later taken. Such reassessment amounts to an impermissible review based solely on change of opinion and is invalid. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797398 Reassessment cannot be initiated merely to revisit a deduction for in-house scientific research when the claim, supporting registration certificate and research-and-development expenditure had already been furnished, examined and accepted in the original scrutiny assessment. Material relied on for notice and reassessment proceedings that was already available to and considered by the Assessing Officer cannot support a fresh assessment merely because a different view is later taken. Such reassessment amounts to an impermissible review based solely on change of opinion and is invalid. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797398