Issue examined under original assessment proceeding cannot be reexamined

DCIT Vs Manav Realty (ITAT Pune)

It is evident from the reasons recorded by the AO that the initiation of reassessment proceedings was premised on the fact that the commencement took place at a date in variance with the one stated by the assessee in the original assessment procee

Please become a Premium member. If you are already a Premium member, login here to access the full content.