https://www.taxtmi.com/caselaws?id=372313 The court held that the reopening of assessments for the years 2003-04 and 2004-05 was not barred by limitation under Section 17D, operating independently of Section 19. The reopening was deemed valid without fresh material, as permission from the Commissioner sufficed. However, the single officer lacked authority to reopen assessments completed by a team. Despite the absence of notice for the Commissioner's permission, the court upheld the Tribunal's decision for a fresh consideration by the Fast Track Team, allowing the assessee to address any quantum disputes in an appeal. en-us Mon, 26 Mar 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372313 The court held that the reopening of assessments for the years 2003-04 and 2004-05 was not barred by limitation under Section 17D, operating independently of Section 19. The reopening was deemed valid without fresh material, as permission from the Commissioner sufficed. However, the single officer lacked authority to reopen assessments completed by a team. Despite the absence of notice for the Commissioner's permission, the court upheld the Tribunal's decision for a fresh consideration by the Fast Track Team, allowing the assessee to address any quantum disputes in an appeal. Case-Laws VAT and Sales Tax Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372313