1975 (12) TMI 2 - SC - Income Tax

whether it is open to the Income-tax Officer to change his opinion subsequently on the same materials and reopen the original assessment - we would refrain from giving any definite decision on this point, particularly when in the view we take in the instant case, this point does not really arise for determination in this case, which is really based on another principle, namely, that the information was derived by the Income-tax Officer from fresh facts