https://www.taxtmi.com/caselaws?id=778644 HC held the reopening under s.148 was invalid because the reasons in the s.148A(b) notice had already been considered in the original assessment and the AO cannot review his own assessment by initiating reassessment. The court affirmed that reassessment proceedings cannot be used to reexamine documents or revisit the earlier stand taken by the AO. Petition was allowed and reassessment proceedings quashed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778644 HC held the reopening under s.148 was invalid because the reasons in the s.148A(b) notice had already been considered in the original assessment and the AO cannot review his own assessment by initiating reassessment. The court affirmed that reassessment proceedings cannot be used to reexamine documents or revisit the earlier stand taken by the AO. Petition was allowed and reassessment proceedings quashed. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778644