https://www.taxtmi.com/article/detailed?id=1836 Reassessment must be confined to the specific items of income that gave rise to the recorded grounds for reopening; initial inquiries or questionnaires probing matters unconnected to those recorded reasons amount to impermissible fishing or roving inquiries. The assessing officer exceeds jurisdiction by re-investigating concluded issues absent fresh material suggesting escapement of income. The AO may assess other income only if new material emerges during proceedings indicating that such income was escaped or underassessed, thereby justifying further inquiry. en-us Tue, 31 Jul 2012 09:41:30 +0530 Tue, 31 Jul 2012 09:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1836 Reassessment must be confined to the specific items of income that gave rise to the recorded grounds for reopening; initial inquiries or questionnaires probing matters unconnected to those recorded reasons amount to impermissible fishing or roving inquiries. The assessing officer exceeds jurisdiction by re-investigating concluded issues absent fresh material suggesting escapement of income. The AO may assess other income only if new material emerges during proceedings indicating that such income was escaped or underassessed, thereby justifying further inquiry. Articles Income Tax Tue, 31 Jul 2012 09:41:30 +0530 https://www.taxtmi.com/article/detailed?id=1836