https://www.taxtmi.com/caselaws?id=376298 The court allowed the petition and quashed the notice of reopening of assessment for the assessment year 2012-13. The petitioner successfully demonstrated that the alleged bogus accommodation entries were actually received in the year 2010-11 and had been assessed during that period, leading to the court finding the reassessment basis lacking and impermissible for the Assessing Officer to proceed. en-us Fri, 01 Mar 2019 00:00:00 +0530 Wed, 06 Mar 2019 06:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376298 The court allowed the petition and quashed the notice of reopening of assessment for the assessment year 2012-13. The petitioner successfully demonstrated that the alleged bogus accommodation entries were actually received in the year 2010-11 and had been assessed during that period, leading to the court finding the reassessment basis lacking and impermissible for the Assessing Officer to proceed. Case-Laws Income Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376298