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SC: AO Cannot Revive Assessment Concluded by Settlement Commission under Income Tax Act - (17 Sep 2026)

DIRECT TAXATION

Supreme Court held that once the Income Tax Settlement Commission determines an assessee’s net taxable income, the Assessing Officer cannot subsequently issue a reassessment notice under the Income Tax Act for the same matter.

Tags : INCOME TAX SETTLEMENT COMMISSION; INCOME TAX ACT; ASSESSING OFFICER  

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