https://www.taxtmi.com/caselaws?id=346187 The High Court upheld the Tribunal's decision, stating that the reopening of assessment based on a silent original order and the retrospective amendment to Section 115JB were not justified. The Court found that the Assessing Officer did not seek relevant details during the original assessment, and the retrospective amendment alone cannot warrant reassessment. As the reassessment was completed within the statutory period and no substantial legal question arose, the appeal was dismissed without costs. en-us Tue, 01 Aug 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346187 The High Court upheld the Tribunal's decision, stating that the reopening of assessment based on a silent original order and the retrospective amendment to Section 115JB were not justified. The Court found that the Assessing Officer did not seek relevant details during the original assessment, and the retrospective amendment alone cannot warrant reassessment. As the reassessment was completed within the statutory period and no substantial legal question arose, the appeal was dismissed without costs. Case-Laws Income Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346187