https://www.taxtmi.com/caselaws?id=780954 HC held that the petitioner satisfied the mandatory requirements of Section 11(2) and Rule 17 by filing Form 10 electronically with the stated purpose and date of resolution, and by furnishing the certified resolution when requested. The Assessing Officer had considered those particulars in the original assessment and lacked discretion to deny the benefit of accumulation under s.11(2). Reopening under s.147 to re-examine documents already dealt with in the original assessment was impermissible. The petitioner's claim for accumulation stood allowed and reassessment on those grounds was held invalid. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 31 Mar 2026 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780954 HC held that the petitioner satisfied the mandatory requirements of Section 11(2) and Rule 17 by filing Form 10 electronically with the stated purpose and date of resolution, and by furnishing the certified resolution when requested. The Assessing Officer had considered those particulars in the original assessment and lacked discretion to deny the benefit of accumulation under s.11(2). Reopening under s.147 to re-examine documents already dealt with in the original assessment was impermissible. The petitioner's claim for accumulation stood allowed and reassessment on those grounds was held invalid. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780954