https://www.taxtmi.com/caselaws?id=351935 The High Court determined that the assessing officer's reopening of assessment proceedings lacked independent inquiry and new material, violating statutory provisions and limitation periods. The court emphasized adherence to due process and statutory timelines, ruling that revisions based on extraneous materials beyond the limitation period are unsustainable. Additionally, the court underscored the necessity for revisionary authorities to rely solely on materials available during the original order, prohibiting the use of extraneous materials not on record. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351935 The High Court determined that the assessing officer's reopening of assessment proceedings lacked independent inquiry and new material, violating statutory provisions and limitation periods. The court emphasized adherence to due process and statutory timelines, ruling that revisions based on extraneous materials beyond the limitation period are unsustainable. Additionally, the court underscored the necessity for revisionary authorities to rely solely on materials available during the original order, prohibiting the use of extraneous materials not on record. Case-Laws VAT and Sales Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351935