https://www.taxtmi.com/caselaws?id=19474 The court held that the reopening of completed assessments of a foreign technician under the Income-tax Act was without jurisdiction as it was solely based on an auditor's objection. The court emphasized that legal interpretations are the prerogative of the judiciary, not the executive, and administrative opinions do not bind quasi-judicial authorities. Consequently, the court set aside the Commissioner's order and ruled in favor of the petitioners, highlighting the importance of proper legal application in tax matters and preventing arbitrary reassessments based on non-legal grounds. en-us Fri, 14 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 13:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19474 The court held that the reopening of completed assessments of a foreign technician under the Income-tax Act was without jurisdiction as it was solely based on an auditor's objection. The court emphasized that legal interpretations are the prerogative of the judiciary, not the executive, and administrative opinions do not bind quasi-judicial authorities. Consequently, the court set aside the Commissioner's order and ruled in favor of the petitioners, highlighting the importance of proper legal application in tax matters and preventing arbitrary reassessments based on non-legal grounds. Case-Laws Income Tax Fri, 14 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19474