https://www.taxtmi.com/caselaws?id=800978 Reassessment requires a jurisdictional fact showing that income has prima facie escaped assessment. Where the entire payment was already disallowed in the earlier assessment, no income prima facie remained to have escaped assessment. Notice was issued and reassessment proceedings were stayed pending final hearing, as the jurisdictional fact appeared absent. en-us Wed, 07 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800978 Reassessment requires a jurisdictional fact showing that income has prima facie escaped assessment. Where the entire payment was already disallowed in the earlier assessment, no income prima facie remained to have escaped assessment. Notice was issued and reassessment proceedings were stayed pending final hearing, as the jurisdictional fact appeared absent. Case-Laws Income Tax Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800978