https://www.taxtmi.com/caselaws?id=339890 The court held that the Assessing Officer cannot reopen the assessment based solely on the District Valuation Officer's report after the Commissioner of Income Tax (Appeals) has already considered and rejected it. The court quashed and set aside the notice issued under Section 148 of the Income Tax Act for reopening the assessment for the Assessment Year 2005-06. The petition was allowed, and no costs were awarded. en-us Thu, 02 Mar 2017 00:00:00 +0530 Mon, 29 May 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339890 The court held that the Assessing Officer cannot reopen the assessment based solely on the District Valuation Officer's report after the Commissioner of Income Tax (Appeals) has already considered and rejected it. The court quashed and set aside the notice issued under Section 148 of the Income Tax Act for reopening the assessment for the Assessment Year 2005-06. The petition was allowed, and no costs were awarded. Case-Laws Income Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339890