Reopening of assessment on question which was examined in the original assessment proceedings is illegal — held by DelHC in CIT v Expeditors International India Pvt Ltd — In favour of: The assessee.
The assessee can object to the reopening in the appellate proceedings and it is not mandatory that a writ petition should be filed by him.
Additional ground — If the facts and material available with the Tribunal give rise to a pure question of law, then the Tribunal ought not to have any difficulty in entertaining the additional ground.
Decided on: 8 December 2011.
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