https://www.taxtmi.com/caselaws?id=356110 The court allowed the petition challenging the notice for reopening the assessment, emphasizing the principle of merger and the impermissibility of revisiting issues already decided and allowed in appeal. The court set aside the notice and annulled the assessment order, highlighting the importance of adhering to legal principles in reassessment proceedings. en-us Mon, 19 Feb 2018 00:00:00 +0530 Fri, 27 Mar 2026 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356110 The court allowed the petition challenging the notice for reopening the assessment, emphasizing the principle of merger and the impermissibility of revisiting issues already decided and allowed in appeal. The court set aside the notice and annulled the assessment order, highlighting the importance of adhering to legal principles in reassessment proceedings. Case-Laws Income Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356110