https://www.taxtmi.com/caselaws?id=5381 The SC held that HC erred in permitting the assessee to reagitate finally concluded assessment items during reassessment proceedings under section 147(a). When reassessment is conducted for escaped income, the assessee cannot seek review of items already finally determined and unconnected with the escaped income. The court ruled that relief cannot be granted for previously rejected items that are unrelated to the escapement of income during such reassessment proceedings. en-us Thu, 17 Sep 1992 00:00:00 +0530 Wed, 14 May 2025 15:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5381 The SC held that HC erred in permitting the assessee to reagitate finally concluded assessment items during reassessment proceedings under section 147(a). When reassessment is conducted for escaped income, the assessee cannot seek review of items already finally determined and unconnected with the escaped income. The court ruled that relief cannot be granted for previously rejected items that are unrelated to the escapement of income during such reassessment proceedings. Case-Laws Income Tax Thu, 17 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5381