https://www.taxtmi.com/caselaws?id=333340 The High Court quashed the notice to reopen the assessment for the assessment year 2005-06, emphasizing that the reasons recorded lacked validity. The Court held that the Assessing Officer cannot reexamine an aspect already scrutinized in the original assessment, especially without new material justifying the reopening. The judgment reaffirmed that assessments cannot be reopened on the same grounds, supported by previous judicial decisions. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333340 The High Court quashed the notice to reopen the assessment for the assessment year 2005-06, emphasizing that the reasons recorded lacked validity. The Court held that the Assessing Officer cannot reexamine an aspect already scrutinized in the original assessment, especially without new material justifying the reopening. The judgment reaffirmed that assessments cannot be reopened on the same grounds, supported by previous judicial decisions. Case-Laws Income Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333340