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    October 9, 2025 Case Laws GST
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    Income Tax

    Reopening of assessment u/s 147 - Assessing Officer to usurp the...

    Second Officer's Reassessment u/s 147 Challenged for Revisiting Scrutinized Issues by First Officer.

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    Income TaxMarch 16, 2022Case LawsAT

    Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after discharging his duties as an investigator as well as that of an adjudicator. So the action of the Second Assessing Officer to again rake up the same issue which has undergone scrutiny by his predecessor Assessing Officer is nothing but review of the action of first Assessing Officer, which power it is settled that the Assessing Officer (second) does not enjoy.- AT

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