[aaykarbhavan] HC raps AO for issuing fresh reassessment notice when previous proceedings were dropped on similar grounds

HC raps AO for issuing fresh reassessment notice when previous proceedings were dropped on similar grounds

May 3, 2014[2014] 44 taxmann.com 323 (Gujarat)/[2014] 362 ITR 530 (Gujarat)

IT: Second notice for reopening of assessment on same ground on which previous notice was issued for same purpose, but later on dropped not on technical but substantive grounds, was wholly impermissible

 

Regards

Prarthana Jalan

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