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<h1>Appellate Tribunal allows assessee's appeal, permits re-opening of assessment under Section 146.</h1> The Appellate Tribunal allowed the assessee's appeal, overturning the lower authorities' decision and permitting the re-opening of the assessment under ... - The assessee's appeal for re-opening the assessment under s. 144 of the Act was initially rejected by the ITO and confirmed by the AAC. The assessee, citing illness as the reason for non-compliance with notice under s. 143(2), appealed to the Appellate Tribunal. The Tribunal found the assessee's explanation valid, reversed the lower authorities' decision, and allowed the appeal, re-opening the assessment under s. 146 of the Act.