https://www.taxtmi.com/caselaws?id=765059 Identical reasons recorded for rectification and reopening meant reassessment could not be initiated while the section 154 proceedings on the same grounds remained pending. The subsistence of an unresolved rectification proceeding showed no withdrawal or disposal of that process, so reopening under sections 147 and 148 on the same basis was impermissible. The reassessment was therefore without jurisdiction and bad in law, and the proceedings were quashed. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765059 Identical reasons recorded for rectification and reopening meant reassessment could not be initiated while the section 154 proceedings on the same grounds remained pending. The subsistence of an unresolved rectification proceeding showed no withdrawal or disposal of that process, so reopening under sections 147 and 148 on the same basis was impermissible. The reassessment was therefore without jurisdiction and bad in law, and the proceedings were quashed. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765059