https://www.taxtmi.com/caselaws?id=777002 HC allowed the challenge to reopening under s.147, holding the reasons for belief had already been considered in the original assessment and the AO cannot review his own completed assessment. Reassessment cannot be used to reexamine documents or revisit the earlier stand taken by the AO; the power to reopen is not for repeated relook. The decision favored the assessee, applying settled SC precedent that section 148 cannot be used to review earlier assessment proceedings. en-us Mon, 11 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777002 HC allowed the challenge to reopening under s.147, holding the reasons for belief had already been considered in the original assessment and the AO cannot review his own completed assessment. Reassessment cannot be used to reexamine documents or revisit the earlier stand taken by the AO; the power to reopen is not for repeated relook. The decision favored the assessee, applying settled SC precedent that section 148 cannot be used to review earlier assessment proceedings. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777002