https://www.taxtmi.com/caselaws?id=789508 Where section 170A(2)(a) applies because the assessment was already completed when the modified return was filed, the Assessing Officer's power is limited to modifying the existing assessment to reflect the business reorganisation order and the modified return. The provision does not authorise a fresh or de novo scrutiny of the entire return through notices under sections 143(2) and 142(1), which are reserved for pending proceedings under clause (b). The notices issued for reopening the completed assessment were therefore unsustainable, and the consequential assessment order was set aside. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789508 Where section 170A(2)(a) applies because the assessment was already completed when the modified return was filed, the Assessing Officer's power is limited to modifying the existing assessment to reflect the business reorganisation order and the modified return. The provision does not authorise a fresh or de novo scrutiny of the entire return through notices under sections 143(2) and 142(1), which are reserved for pending proceedings under clause (b). The notices issued for reopening the completed assessment were therefore unsustainable, and the consequential assessment order was set aside. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789508