https://www.taxtmi.com/caselaws?id=471716 Reopening based solely on survey material already available to the Assessing Officer cannot be used to reappraise matters for which scrutiny could previously have been initiated. For Assessment Year 2012-13, reassessment initiated after four years without fresh tangible material constituted an impermissible review and was void. For Assessment Year 2013-14, reopening of a completed scrutiny assessment also required proof of income escapement and failure to make a full and true disclosure of material facts. As the reasons merely revisited examined material and showed neither requirement, the reassessment was invalid as a change of opinion. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471716 Reopening based solely on survey material already available to the Assessing Officer cannot be used to reappraise matters for which scrutiny could previously have been initiated. For Assessment Year 2012-13, reassessment initiated after four years without fresh tangible material constituted an impermissible review and was void. For Assessment Year 2013-14, reopening of a completed scrutiny assessment also required proof of income escapement and failure to make a full and true disclosure of material facts. As the reasons merely revisited examined material and showed neither requirement, the reassessment was invalid as a change of opinion. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471716