https://www.taxtmi.com/caselaws?id=758413 The Delhi HC held that reassessment proceedings concluded before the Ashish Agarwal SC judgment cannot be reopened based on that judgment. The court found no justification for issuing fresh notices under Section 148-A(b) to reopen concluded assessment proceedings on the same grounds. The assessment was completed on 30.03.2022, but authorities re-initiated reassessment on 02.06.2022 using the same reasons, citing the Ashish Agarwal judgment. Following the Anindita Sengupta precedent, the HC ruled that the SC judgment does not mandate reopening of completed assessments and quashed the impugned reassessment action. en-us Wed, 11 Sep 2024 00:00:00 +0530 Mon, 09 Jun 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758413 The Delhi HC held that reassessment proceedings concluded before the Ashish Agarwal SC judgment cannot be reopened based on that judgment. The court found no justification for issuing fresh notices under Section 148-A(b) to reopen concluded assessment proceedings on the same grounds. The assessment was completed on 30.03.2022, but authorities re-initiated reassessment on 02.06.2022 using the same reasons, citing the Ashish Agarwal judgment. Following the Anindita Sengupta precedent, the HC ruled that the SC judgment does not mandate reopening of completed assessments and quashed the impugned reassessment action. Case-Laws Income Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758413