https://www.taxtmi.com/caselaws?id=786495 Where a modified return was furnished under the business reorganisation regime while assessment proceedings were pending and the Assessing Officer passed an assessment taking that modified return into account, subsequent notices under ordinary scrutiny and inquiry provisions seeking fresh scrutiny of the same modified return are impermissible as they amount to re scrutiny. The court reasoned that allowing fresh selection would defeat the statutory distinction between assessment routes for modified returns and permit double scrutiny; further, a mechanically issued, identity blind notice without application of mind is vitiated. Consequence: the impugned notices were quashed. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786495 Where a modified return was furnished under the business reorganisation regime while assessment proceedings were pending and the Assessing Officer passed an assessment taking that modified return into account, subsequent notices under ordinary scrutiny and inquiry provisions seeking fresh scrutiny of the same modified return are impermissible as they amount to re scrutiny. The court reasoned that allowing fresh selection would defeat the statutory distinction between assessment routes for modified returns and permit double scrutiny; further, a mechanically issued, identity blind notice without application of mind is vitiated. Consequence: the impugned notices were quashed. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786495