https://www.taxtmi.com/caselaws?id=213665 The Tribunal allowed the appeals filed by the assessee, holding that the reassessment proceedings were invalid as they were based on the same materials considered in the block assessment, which had already been adjudicated upon. The Tribunal emphasized that the A.O. had no jurisdiction to reopen the assessments under Section 147 based on the same materials and that the notice issued under Section 148 was void ab initio. The Tribunal did not address the other grounds raised by the assessee as they were academic in nature. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 31 May 2012 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213665 The Tribunal allowed the appeals filed by the assessee, holding that the reassessment proceedings were invalid as they were based on the same materials considered in the block assessment, which had already been adjudicated upon. The Tribunal emphasized that the A.O. had no jurisdiction to reopen the assessments under Section 147 based on the same materials and that the notice issued under Section 148 was void ab initio. The Tribunal did not address the other grounds raised by the assessee as they were academic in nature. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213665