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of <h1>Court dismisses appeal for lack of jurisdiction to reopen assessments. No costs awarded.</h1> <h3>Commissioner of Income Tax (Central) Versus M/s. AMR India Limited</h3> The High Court of Andhra Pradesh dismissed the appeal, stating that the Assessing Officer lacked jurisdiction to reopen assessments that were already ... Jurisdiction of AO - Held that:- Tribunal has rightly held that the Assessing Officer has no jurisdiction to reagitate the assessments which were already completed and subsisting. We therefore do not find any element of law to be decided in this appeal. The High Court of Andhra Pradesh dismissed the appeal as the Assessing Officer had no jurisdiction to reagitate assessments that were already completed and final. The appeal was dismissed with no order as to costs.
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