https://www.taxtmi.com/caselaws?id=457384 A reassessment notice under section 148 was treated as invalid where it sought to reopen income already assessed in block assessment proceedings under Chapter XIV-B and deleted on merits in appeal. The disputed gold ornaments had already been examined in the block assessment, and the recorded reasons for reopening substantially repeated the same material. Reopening on that basis would bypass the special block-assessment scheme and amount to impermissible review of a concluded issue. The notice was therefore without jurisdiction and could not stand. en-us Mon, 03 Sep 2012 00:00:00 +0530 Wed, 18 Sep 2024 15:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457384 A reassessment notice under section 148 was treated as invalid where it sought to reopen income already assessed in block assessment proceedings under Chapter XIV-B and deleted on merits in appeal. The disputed gold ornaments had already been examined in the block assessment, and the recorded reasons for reopening substantially repeated the same material. Reopening on that basis would bypass the special block-assessment scheme and amount to impermissible review of a concluded issue. The notice was therefore without jurisdiction and could not stand. Case-Laws Income Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457384