https://www.taxtmi.com/caselaws?id=237829 The court held that the Assessing Officer lacked jurisdiction to reopen the assessment without prior approval, rendering the notice invalid. Despite finding in favor of the revenue regarding the validity of the notice and considering the excise duty refund as income, the appeal was dismissed due to the lack of jurisdiction in issuing the notice for reopening the assessment. en-us Fri, 05 Apr 2013 00:00:00 +0530 Mon, 07 Oct 2013 22:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237829 The court held that the Assessing Officer lacked jurisdiction to reopen the assessment without prior approval, rendering the notice invalid. Despite finding in favor of the revenue regarding the validity of the notice and considering the excise duty refund as income, the appeal was dismissed due to the lack of jurisdiction in issuing the notice for reopening the assessment. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237829