Reassessment is the department's power to reopen a year it has already assessed, or one you thought was closed. It is also, since the regime was rewritten, the single most litigated procedure in income tax — thousands of writ petitions, conflicting High Court views, and eventually the Supreme Court stepping in to hold the whole edifice together rather than let it collapse.
You do not need the case names. You need the procedure the Court insisted on, because that procedure is now your checklist.
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