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Search over 115,000 judgments specializing in reassessment proceedings, reopening of assessments, and Section 148 notices.
The Reassessment database at TaxPundit is a specialized repository for tax professionals focusing on the reopening of assessments under Sections 147 to 153. This portal provides access to critical precedents regarding the validity of notices and the “reason to believe” doctrine.
Our database covers critical legal evolutions including the **New Reassessment Regime (Section 148A)**, time limits under Section 149, and the landmark principles regarding **Change of Opinion, Fresh Material**, and the sanction requirements under Section 151.
Every entry is enriched with AI-driven summaries, ensuring you find the relevant Reassessment precedent for your litigation in seconds.
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