https://www.taxtmi.com/caselaws?id=246042 The High Court ruled in favor of the assessee, rejecting the Revenue's appeal to uphold the assessing officer's decision to reopen assessments for two years. The court emphasized that disallowances made abruptly in later years, when consistently allowed in previous years, were impermissible. It was noted that the assessing officer had routinely accepted the deduction claim without discussion in earlier assessments. As the reasons for reopening assessments lacked validity and the proposed additions were not previously approved by the court, the impugned notices for reopening assessments were quashed. en-us Mon, 24 Mar 2014 00:00:00 +0530 Mon, 09 Feb 2015 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246042 The High Court ruled in favor of the assessee, rejecting the Revenue's appeal to uphold the assessing officer's decision to reopen assessments for two years. The court emphasized that disallowances made abruptly in later years, when consistently allowed in previous years, were impermissible. It was noted that the assessing officer had routinely accepted the deduction claim without discussion in earlier assessments. As the reasons for reopening assessments lacked validity and the proposed additions were not previously approved by the court, the impugned notices for reopening assessments were quashed. Case-Laws Income Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246042