https://www.taxtmi.com/caselaws?id=38207 The court held that the Income-tax Officer lacked jurisdiction to issue a second notice for reassessment on items previously annulled by the Appellate Assistant Commissioner and upheld by the Income-tax Appellate Tribunal. The court deemed the second notice invalid as it mirrored grounds from the annulled first reassessment, emphasizing that a final judicial determination is binding. Additionally, the court found the Commissioner's sanction for the second notice lacking proper consideration, concluding that the Income-tax Officer acted without jurisdiction. The writ petition was allowed, quashing the notice and restraining further proceedings, with costs awarded to the petitioner. en-us Tue, 18 Apr 1978 00:00:00 +0530 Sat, 03 Apr 2010 17:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38207 The court held that the Income-tax Officer lacked jurisdiction to issue a second notice for reassessment on items previously annulled by the Appellate Assistant Commissioner and upheld by the Income-tax Appellate Tribunal. The court deemed the second notice invalid as it mirrored grounds from the annulled first reassessment, emphasizing that a final judicial determination is binding. Additionally, the court found the Commissioner's sanction for the second notice lacking proper consideration, concluding that the Income-tax Officer acted without jurisdiction. The writ petition was allowed, quashing the notice and restraining further proceedings, with costs awarded to the petitioner. Case-Laws Income Tax Tue, 18 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38207