https://www.taxtmi.com/caselaws?id=35562 The court ruled in favor of the assessee, finding that the assessing officer exceeded jurisdiction in reopening the assessment based on irrelevant grounds. The assessee was deemed entitled to the deduction under Section 80M as dividends were distributed before the return filing due date. The notice initiating the reopening was set aside, and the rule was made absolute, with no costs awarded. en-us Thu, 11 Feb 2010 00:00:00 +0530 Thu, 03 Jan 2013 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35562 The court ruled in favor of the assessee, finding that the assessing officer exceeded jurisdiction in reopening the assessment based on irrelevant grounds. The assessee was deemed entitled to the deduction under Section 80M as dividends were distributed before the return filing due date. The notice initiating the reopening was set aside, and the rule was made absolute, with no costs awarded. Case-Laws Income Tax Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35562