https://www.taxtmi.com/caselaws?id=247475 The High Court upheld the decisions of the CIT (A) and Tribunal, ruling the reassessment proceedings invalid. The original assessment had already taxed the income in question, rendering the reopening unnecessary. The appeal was dismissed, affirming that the conditions for reassessment under Section 147 were not met. en-us Mon, 28 Apr 2014 00:00:00 +0530 Tue, 13 May 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247475 The High Court upheld the decisions of the CIT (A) and Tribunal, ruling the reassessment proceedings invalid. The original assessment had already taxed the income in question, rendering the reopening unnecessary. The appeal was dismissed, affirming that the conditions for reassessment under Section 147 were not met. Case-Laws Income Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247475