https://www.taxtmi.com/caselaws?id=245127 The court allowed the petition, quashing the notice dated March 08, 2004, under section 148 of the Income-tax Act, 1961, for reopening the assessment for the year 1997-98. It held that reopening the assessment on the same ground after previously dropping the proceedings was impermissible since the initial dropping was based on substantive grounds, indicating no justifiable additions. The court emphasized that issuing a fresh notice in such circumstances would create an anomalous situation, leading to the ruling that the second notice for reopening was not justified. en-us Mon, 03 Mar 2014 00:00:00 +0530 Fri, 06 Jun 2014 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245127 The court allowed the petition, quashing the notice dated March 08, 2004, under section 148 of the Income-tax Act, 1961, for reopening the assessment for the year 1997-98. It held that reopening the assessment on the same ground after previously dropping the proceedings was impermissible since the initial dropping was based on substantive grounds, indicating no justifiable additions. The court emphasized that issuing a fresh notice in such circumstances would create an anomalous situation, leading to the ruling that the second notice for reopening was not justified. Case-Laws Income Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245127