https://www.taxtmi.com/caselaws?id=802604 A completed scrutiny assessment cannot be reopened merely on a change of opinion based on material already available during the original assessment; fresh tangible material is required. The restriction applies whether reopening is sought within or beyond four years. Reassessment powers cannot be used to review the earlier assessment when the recorded reasons rely only on documents already in the assessment folder and identify no fresh tangible material. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 12 Nov 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802604 A completed scrutiny assessment cannot be reopened merely on a change of opinion based on material already available during the original assessment; fresh tangible material is required. The restriction applies whether reopening is sought within or beyond four years. Reassessment powers cannot be used to review the earlier assessment when the recorded reasons rely only on documents already in the assessment folder and identify no fresh tangible material. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802604