https://www.taxtmi.com/caselaws?id=472565 Reassessment was challenged on grounds of change of opinion, absence of fresh tangible material, and impermissible review by the Assessing Officer. Following the subsequent assessment order and dismissal of the first appellate challenge, the writ petition was dismissed because a further appeal was pending before the Tribunal. All grounds available in law, including the challenge to reopening, remained open for consideration in the pending appellate proceedings. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472565 Reassessment was challenged on grounds of change of opinion, absence of fresh tangible material, and impermissible review by the Assessing Officer. Following the subsequent assessment order and dismissal of the first appellate challenge, the writ petition was dismissed because a further appeal was pending before the Tribunal. All grounds available in law, including the challenge to reopening, remained open for consideration in the pending appellate proceedings. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472565