https://www.taxtmi.com/caselaws?id=360983 The court allowed the petition as the fresh notice of reopening was issued without formally withdrawing the initial notice, deeming the second notice invalid due to the prohibition against parallel assessments. Consequently, the petition was granted, emphasizing the necessity of formally withdrawing the initial notice to avoid conflicting assessments. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360983 The court allowed the petition as the fresh notice of reopening was issued without formally withdrawing the initial notice, deeming the second notice invalid due to the prohibition against parallel assessments. Consequently, the petition was granted, emphasizing the necessity of formally withdrawing the initial notice to avoid conflicting assessments. Case-Laws Income Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360983