https://www.taxtmi.com/caselaws?id=356052 The High Court upheld the validity of the Assessing Officer's decision to reopen the assessment for the assessment year 2010-2011, despite an error in referencing the pending issue. The court emphasized that the lack of scrutiny in the original assessment allowed for valid reopening based on the belief of income escaping assessment. The petitioner's contentions regarding the change in deduction claim were dismissed, and the court ruled in favor of the department, ultimately justifying the reopening of the assessment and dismissing the petition with interim relief vacated. en-us Tue, 20 Feb 2018 00:00:00 +0530 Mon, 14 May 2018 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356052 The High Court upheld the validity of the Assessing Officer's decision to reopen the assessment for the assessment year 2010-2011, despite an error in referencing the pending issue. The court emphasized that the lack of scrutiny in the original assessment allowed for valid reopening based on the belief of income escaping assessment. The petitioner's contentions regarding the change in deduction claim were dismissed, and the court ruled in favor of the department, ultimately justifying the reopening of the assessment and dismissing the petition with interim relief vacated. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356052