https://www.taxtmi.com/caselaws?id=258882 The Tribunal upheld the CIT(A)'s decision that the reopening of assessments for the years 2004-05 and 2005-06 was invalid and illegal. The Revenue's appeals were dismissed, and the assessee's cross objections were also dismissed as infructuous. The Tribunal emphasized that the reassessment was not justified as the issues had already been examined in previous proceedings, applying the merger doctrine to prevent further reopening on the same grounds. en-us Wed, 11 Mar 2015 00:00:00 +0530 Wed, 22 Apr 2015 21:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258882 The Tribunal upheld the CIT(A)'s decision that the reopening of assessments for the years 2004-05 and 2005-06 was invalid and illegal. The Revenue's appeals were dismissed, and the assessee's cross objections were also dismissed as infructuous. The Tribunal emphasized that the reassessment was not justified as the issues had already been examined in previous proceedings, applying the merger doctrine to prevent further reopening on the same grounds. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258882