https://www.taxtmi.com/caselaws?id=164509 A concluded assessment made under the then prevailing binding circular could not be reopened merely because the Commissioner later changed his view; the subsequent withdrawal of earlier instructions did not affect assessments already completed, so reopening on that basis was impermissible. The sanction for reassessment was also defective because the assessee's reply was filed but not considered before permission to reopen was granted, rendering the reassessment authorisation invalid. On both grounds, the reassessment proceedings were held unsustainable and the impugned orders were quashed, granting relief to the assessee. en-us Wed, 04 Nov 2009 00:00:00 +0530 Tue, 28 Oct 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164509 A concluded assessment made under the then prevailing binding circular could not be reopened merely because the Commissioner later changed his view; the subsequent withdrawal of earlier instructions did not affect assessments already completed, so reopening on that basis was impermissible. The sanction for reassessment was also defective because the assessee's reply was filed but not considered before permission to reopen was granted, rendering the reassessment authorisation invalid. On both grounds, the reassessment proceedings were held unsustainable and the impugned orders were quashed, granting relief to the assessee. Case-Laws VAT and Sales Tax Wed, 04 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164509