https://www.taxtmi.com/caselaws?id=440589 The HC quashed the notices issued under Section 148 of the Income Tax Act, declaring them invalid. It held that the Assessing Officer exceeded jurisdiction by attempting to reopen the Petitioner's assessment based on a subsequent AAR ruling in another case. The original AAR ruling remained binding, with no change in law or facts justifying reassessment. en-us Fri, 07 Jul 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440589 The HC quashed the notices issued under Section 148 of the Income Tax Act, declaring them invalid. It held that the Assessing Officer exceeded jurisdiction by attempting to reopen the Petitioner's assessment based on a subsequent AAR ruling in another case. The original AAR ruling remained binding, with no change in law or facts justifying reassessment. Case-Laws Income Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440589