https://www.taxtmi.com/caselaws?id=752117 The Delhi HC quashed reassessment notices under sections 148(A)(b), 148, and order under section 148(A)(d) where the assessee had already undergone completed reassessment proceedings for the same assessment year. The court held that respondents cannot reinitiate assessment proceedings on identical grounds without new information or additional grounds of income escapement. Following the precedent in Anindita Sengupta case, the court ruled that Ashish Agarwal decision applies only to pending proceedings, not concluded assessments. The writ petition was allowed in favor of the assessee. en-us Wed, 01 May 2024 00:00:00 +0530 Tue, 10 Jun 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752117 The Delhi HC quashed reassessment notices under sections 148(A)(b), 148, and order under section 148(A)(d) where the assessee had already undergone completed reassessment proceedings for the same assessment year. The court held that respondents cannot reinitiate assessment proceedings on identical grounds without new information or additional grounds of income escapement. Following the precedent in Anindita Sengupta case, the court ruled that Ashish Agarwal decision applies only to pending proceedings, not concluded assessments. The writ petition was allowed in favor of the assessee. Case-Laws Income Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752117