DUTY OF THE ASSESSING OFFICER ::

Court :
HC

Brief :
Held by the Hon`ble Court that, it is not open to the assessing authority to embark upon any other enquiry and reopen the case which is already decided by the Tribunal in the favour of the assessee.

Citation :
C.I.T. Vs. Raza Textiles Ltd.

Duty of the Assessing Officer C.I.T. Vs. Raza Textiles Ltd. 10/03/2006 [2007] 293 ITR 92 AIR Case Fact: Whether, it is open to the assessing authority to embark upon any other enquiry and reopen the case which is already decided by the Tribunal? Decision: Held by the Hon`ble Court that, it is not open to the assessing authority to embark upon any other enquiry and reopen the case which is already decided by the Tribunal in the favour of the assessee.