https://www.taxtmi.com/caselaws?id=347241 The court ruled in favor of the Assessee, finding that the Assessing Officer erred in denying the Assessee's eligibility for statutory deductions under Section 80-IC of the Income Tax Act. The court held that the Assessee's activities, particularly operating a Call Centre, did not require the specific classifications cited by the Assessing Officer. Additionally, the court determined that the reopening of assessments beyond the limitation period was unjustified as there were no grounds for income escaping assessment. The court asserted its jurisdiction to intervene in cases of jurisdictional errors or arbitrary actions by the Assessing Officer, ultimately quashing the show cause notices and communications against the Assessee. en-us Thu, 13 Jul 2017 00:00:00 +0530 Tue, 26 Dec 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347241 The court ruled in favor of the Assessee, finding that the Assessing Officer erred in denying the Assessee's eligibility for statutory deductions under Section 80-IC of the Income Tax Act. The court held that the Assessee's activities, particularly operating a Call Centre, did not require the specific classifications cited by the Assessing Officer. Additionally, the court determined that the reopening of assessments beyond the limitation period was unjustified as there were no grounds for income escaping assessment. The court asserted its jurisdiction to intervene in cases of jurisdictional errors or arbitrary actions by the Assessing Officer, ultimately quashing the show cause notices and communications against the Assessee. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347241