https://www.taxtmi.com/caselaws?id=15876 Reassessment under section 147(a) read with section 148 was impermissible where the proposed reopening rested on the same search material and assessment history that had already been examined in completed appellate and tribunal proceedings. Because the Tribunal had dealt with the assessment and the matter had attained finality, reopening on a fresh appraisal of the same material amounted to an attempt at piecemeal reassessment beyond the assessing authority's jurisdiction. The notice under section 148 was therefore invalid and the reassessment proceedings were quashed. en-us Mon, 16 Aug 1999 00:00:00 +0530 Sat, 29 Aug 2009 16:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15876 Reassessment under section 147(a) read with section 148 was impermissible where the proposed reopening rested on the same search material and assessment history that had already been examined in completed appellate and tribunal proceedings. Because the Tribunal had dealt with the assessment and the matter had attained finality, reopening on a fresh appraisal of the same material amounted to an attempt at piecemeal reassessment beyond the assessing authority's jurisdiction. The notice under section 148 was therefore invalid and the reassessment proceedings were quashed. Case-Laws Income Tax Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15876