https://www.taxtmi.com/caselaws?id=372727 The Tribunal held that the second reopening of assessment on the same day as the first reassessment completion was legally flawed. It emphasized that the Assessing Officer should have addressed any income escapement based on the initial notice, deeming the second reopening invalid. Consequently, the Tribunal set aside the authorities' orders and quashed the consequential order by the Assessing Officer. Both appeals by the assessee were allowed, with the judgment pronounced on 12th November 2018 in Chennai. en-us Mon, 12 Nov 2018 00:00:00 +0530 Fri, 28 Dec 2018 11:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372727 The Tribunal held that the second reopening of assessment on the same day as the first reassessment completion was legally flawed. It emphasized that the Assessing Officer should have addressed any income escapement based on the initial notice, deeming the second reopening invalid. Consequently, the Tribunal set aside the authorities' orders and quashed the consequential order by the Assessing Officer. Both appeals by the assessee were allowed, with the judgment pronounced on 12th November 2018 in Chennai. Case-Laws Income Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372727