https://www.taxtmi.com/caselaws?id=178803 Once reassessment is validly reopened, the scope of proceedings is not confined to the recorded reasons alone and the Assessing Officer may examine escaped income on other grounds. On that principle, the Tribunal could not treat the Revenue's challenge to disallowance of prior period expenses as infructuous merely because reopening on that specific ground was invalid; it was required to decide the disallowance on merits. The Tribunal's refusal to adjudicate that ground was therefore erroneous, and the matter was directed to be considered on merits in favour of the Revenue. en-us Wed, 22 Aug 2012 00:00:00 +0530 Fri, 12 Feb 2016 18:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178803 Once reassessment is validly reopened, the scope of proceedings is not confined to the recorded reasons alone and the Assessing Officer may examine escaped income on other grounds. On that principle, the Tribunal could not treat the Revenue's challenge to disallowance of prior period expenses as infructuous merely because reopening on that specific ground was invalid; it was required to decide the disallowance on merits. The Tribunal's refusal to adjudicate that ground was therefore erroneous, and the matter was directed to be considered on merits in favour of the Revenue. Case-Laws Income Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178803