https://www.taxtmi.com/caselaws?id=233699 The court upheld the validity of the re-opening of the assessment under Section 148, finding that the Assessing Officer had tangible material justifying the re-opening based on a Special Bench decision. The court also supported the reliance on subsequent judicial decisions regarding commission payments, refraining from delving into the factual distinctions between assessment years. Regarding the notice issued by a succeeding Assessing Officer, the court clarified that it was a procedural step and not a re-opening notice, allowing the proceedings to continue from the stage left by the predecessor. Consequently, the petition was dismissed, affirming the validity of the re-opening. en-us Tue, 07 May 2013 00:00:00 +0530 Sat, 11 May 2013 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233699 The court upheld the validity of the re-opening of the assessment under Section 148, finding that the Assessing Officer had tangible material justifying the re-opening based on a Special Bench decision. The court also supported the reliance on subsequent judicial decisions regarding commission payments, refraining from delving into the factual distinctions between assessment years. Regarding the notice issued by a succeeding Assessing Officer, the court clarified that it was a procedural step and not a re-opening notice, allowing the proceedings to continue from the stage left by the predecessor. Consequently, the petition was dismissed, affirming the validity of the re-opening. Case-Laws Income Tax Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233699