https://www.taxtmi.com/caselaws?id=400341 The High Court held that the reopening of assessment under Section 148 of the Income Tax Act for assessment years 2010-11 and 2011-12 was without jurisdiction as the issue had already been discussed in a previous scrutiny assessment. The Court emphasized that the Assessing Officer cannot conduct a roving inquiry beyond the reasons for initiating proceedings under Section 147 of the Act. The reassessment proceedings were deemed unsustainable, and the Court ruled in favor of the appellant, setting aside additional directions in the impugned order and confirming that no costs were to be awarded. en-us Fri, 09 Oct 2020 00:00:00 +0530 Wed, 04 Aug 2021 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400341 The High Court held that the reopening of assessment under Section 148 of the Income Tax Act for assessment years 2010-11 and 2011-12 was without jurisdiction as the issue had already been discussed in a previous scrutiny assessment. The Court emphasized that the Assessing Officer cannot conduct a roving inquiry beyond the reasons for initiating proceedings under Section 147 of the Act. The reassessment proceedings were deemed unsustainable, and the Court ruled in favor of the appellant, setting aside additional directions in the impugned order and confirming that no costs were to be awarded. Case-Laws Income Tax Fri, 09 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400341