https://www.taxtmi.com/caselaws?id=360870 The court quashed the notices for reopening assessments in all petitions, citing a lack of failure to disclose material facts and a change of opinion. The Assessing Officer's actions were deemed based on existing records, leading to the dismissal of notices issued beyond four years. The court highlighted the interconnected nature of issues scrutinized during the original assessment, preventing reassessment on the same grounds. Additionally, the principle of merger was invoked, barring reassessment on matters previously addressed in appeals. The court's decision was to dispose of the petitions accordingly. en-us Wed, 07 Mar 2018 00:00:00 +0530 Thu, 24 May 2018 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360870 The court quashed the notices for reopening assessments in all petitions, citing a lack of failure to disclose material facts and a change of opinion. The Assessing Officer's actions were deemed based on existing records, leading to the dismissal of notices issued beyond four years. The court highlighted the interconnected nature of issues scrutinized during the original assessment, preventing reassessment on the same grounds. Additionally, the principle of merger was invoked, barring reassessment on matters previously addressed in appeals. The court's decision was to dispose of the petitions accordingly. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360870