Held, that the issue dealt in original assessment proceedings cannot be reviewed. The Assessing Officer has power to reassess but not review. Order of CIT(A) is affirmed. (AY.2009-10)
Dy. CIT (E) v. Hindustan Institute of Technology and Science (2024) 115 ITR 24 (SN)(Chennai)(Trib)
S. 147 : Reassessment-Change of opinion-Issue dealt in original assessment proceedings-Reassessment is quashed. [S.11, 12AA 148]