Power to reopen an assessment cannot be exercised to reopen what formed subject matter of an appeal to Commissioner (Appeals)

HIGH COURT OF BOMBAY
ICICI Bank Ltd.

V.
Deputy Commissioner of Income-tax
WRIT PETITION NO. 1765 OF 2011
NOVEMBER 9, 2011

JUDGMENT

Dr. D.Y. Chandrachud, J. – Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal.

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