https://www.taxtmi.com/caselaws?id=11080 An assessee cannot, in an appeal against a reassessment under section 147(b), challenge an addition already made in the original assessment under section 143(3) and sustained in earlier appeal. The reassessment is confined to income escaping assessment and does not permit reopening concluded items unrelated to that escapement. Where the disputed addition had already formed part of the original assessment and had travelled through the appellate process, it remained outside the permissible scope of the reassessment appeal. The issue was answered against the assessee and in favour of the Revenue. en-us Thu, 08 Nov 2001 00:00:00 +0530 Thu, 30 Jul 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11080 An assessee cannot, in an appeal against a reassessment under section 147(b), challenge an addition already made in the original assessment under section 143(3) and sustained in earlier appeal. The reassessment is confined to income escaping assessment and does not permit reopening concluded items unrelated to that escapement. Where the disputed addition had already formed part of the original assessment and had travelled through the appellate process, it remained outside the permissible scope of the reassessment appeal. The issue was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11080