https://www.taxtmi.com/caselaws?id=283902 The Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order to quash proceedings under Section 148 for Assessment Year 2006-07. The Tribunal found that the Assessing Officer, aware of the earlier CIT (A) order, lacked valid grounds to believe income had escaped assessment. The Court held that the Assessing Officer must adhere to binding decisions of the Appellate Authority, rendering the re-opening notice unsustainable. The appeal was dismissed with no order as to costs, as the issue raised did not present significant legal concerns. en-us Tue, 17 Jan 2017 00:00:00 +0530 Sun, 20 Oct 2019 15:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283902 The Court dismissed the appeal challenging the Income Tax Appellate Tribunal's order to quash proceedings under Section 148 for Assessment Year 2006-07. The Tribunal found that the Assessing Officer, aware of the earlier CIT (A) order, lacked valid grounds to believe income had escaped assessment. The Court held that the Assessing Officer must adhere to binding decisions of the Appellate Authority, rendering the re-opening notice unsustainable. The appeal was dismissed with no order as to costs, as the issue raised did not present significant legal concerns. Case-Laws Income Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283902