https://www.taxtmi.com/caselaws?id=245403 The Court upheld the reassessment order issued under Section 148 of the Income Tax Act for the Assessment Year 2005-2006, with certain grounds upheld but the issue of dealers' commission left unresolved. The Revenue's disallowance of commission expenses was partially upheld, leading to a tax implication. Despite objections, the Revenue's multiple attempts to reopen assessments were deemed unwarranted and harassing by the Court, resulting in the quashing of the notice and subsequent proceedings due to lack of jurisdiction and failure to meet statutory conditions for valid reassessment notices. en-us Tue, 11 Mar 2014 00:00:00 +0530 Wed, 04 Jun 2014 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245403 The Court upheld the reassessment order issued under Section 148 of the Income Tax Act for the Assessment Year 2005-2006, with certain grounds upheld but the issue of dealers' commission left unresolved. The Revenue's disallowance of commission expenses was partially upheld, leading to a tax implication. Despite objections, the Revenue's multiple attempts to reopen assessments were deemed unwarranted and harassing by the Court, resulting in the quashing of the notice and subsequent proceedings due to lack of jurisdiction and failure to meet statutory conditions for valid reassessment notices. Case-Laws Income Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245403