Next year assessment opened as some unidentified purchases found in previous yr
May. 21, 2016
An assessing officer found some unverified purchases of mustard oil during an year. Taking this ie unverified purchases as a basis, he initiated the assessment proceedings for the following year too. The assessee filed a writ petition. The court held in favour of the assessee and held that each year is an independent year. The officers should not take inference from the findings of the previous year to open up the scrutiny for any other year.