https://www.taxtmi.com/article/detailed?id=1347 Reassessment jurisdiction requires the independent, subjective satisfaction of the Assessing Officer regarding escapement of income before initiating reopening proceedings; a direction from an appellate or higher authority cannot, by itself, supply that satisfaction or operate as a blanket authorization to reassess. Notices for reassessment must comply with statutory time limits and any legislative validation of prior procedural defects does not relieve the Assessing Officer of the duty to form and record his own belief of escapement before issuing a fresh notice. en-us Wed, 06 Jul 2011 20:04:47 +0530 Thu, 07 Jul 2011 10:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1347 Reassessment jurisdiction requires the independent, subjective satisfaction of the Assessing Officer regarding escapement of income before initiating reopening proceedings; a direction from an appellate or higher authority cannot, by itself, supply that satisfaction or operate as a blanket authorization to reassess. Notices for reassessment must comply with statutory time limits and any legislative validation of prior procedural defects does not relieve the Assessing Officer of the duty to form and record his own belief of escapement before issuing a fresh notice. Articles Income Tax Wed, 06 Jul 2011 20:04:47 +0530 https://www.taxtmi.com/article/detailed?id=1347