https://www.taxtmi.com/caselaws?id=16801 The High Court of Madras ruled against the Department in a case concerning the validity of an Income-tax Officer's assumption of jurisdiction under section 147(a) of the Income-tax Act, 1961. The Court held that initiating fresh proceedings under section 147(b) for the same item after it was not upheld in appeal was not permissible. The Tribunal's decision, based on a principle from the Allahabad High Court, justified the cancellation of the reassessment under section 147(b). This case emphasizes the importance of procedural compliance and the limits on the Income-tax Officer's jurisdiction in reassessment proceedings under different sections of the Act. en-us Tue, 15 Jul 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16801 The High Court of Madras ruled against the Department in a case concerning the validity of an Income-tax Officer's assumption of jurisdiction under section 147(a) of the Income-tax Act, 1961. The Court held that initiating fresh proceedings under section 147(b) for the same item after it was not upheld in appeal was not permissible. The Tribunal's decision, based on a principle from the Allahabad High Court, justified the cancellation of the reassessment under section 147(b). This case emphasizes the importance of procedural compliance and the limits on the Income-tax Officer's jurisdiction in reassessment proceedings under different sections of the Act. Case-Laws Income Tax Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16801