https://www.taxtmi.com/caselaws?id=800346 Materially identical reassessment challenges require adherence to the coordinate bench approach, while disputed allegations of a spurious transaction and escaped income remain matters for factual examination by the Assessing Officer. For assessment year 2020-21, the reassessment order and consequential notice were not considered fit for writ interference because the underlying information and allegations had already been addressed for the preceding year. Judicial discipline supported following the prior approach in the assessee's own matter. en-us Thu, 01 Oct 2026 00:00:00 +0530 Mon, 05 Oct 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800346 Materially identical reassessment challenges require adherence to the coordinate bench approach, while disputed allegations of a spurious transaction and escaped income remain matters for factual examination by the Assessing Officer. For assessment year 2020-21, the reassessment order and consequential notice were not considered fit for writ interference because the underlying information and allegations had already been addressed for the preceding year. Judicial discipline supported following the prior approach in the assessee's own matter. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800346