https://www.taxtmi.com/caselaws?id=199572 The Tribunal dismissed the appeal, ruling that the Assessing Officer exceeded authority by expanding reassessment beyond recorded reasons. Citing Bombay and Delhi High Court judgments, the Tribunal emphasized limiting reassessment to initially recorded issues. Despite Revenue acceptance in a prior year's assessment, the Officer pursued new issues without proper grounds. Consequently, the Tribunal upheld the dismissal, finding no substantial legal question and reinforcing the restricted scope of reassessment. en-us Wed, 10 Sep 2014 00:00:00 +0530 Wed, 07 Mar 2018 07:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199572 The Tribunal dismissed the appeal, ruling that the Assessing Officer exceeded authority by expanding reassessment beyond recorded reasons. Citing Bombay and Delhi High Court judgments, the Tribunal emphasized limiting reassessment to initially recorded issues. Despite Revenue acceptance in a prior year's assessment, the Officer pursued new issues without proper grounds. Consequently, the Tribunal upheld the dismissal, finding no substantial legal question and reinforcing the restricted scope of reassessment. Case-Laws Income Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199572