https://www.taxtmi.com/caselaws?id=63184 The Tribunal held that the reopening of the assessment under Section 147(a) of the Income Tax Act was invalid due to the lack of specific material and direct nexus, setting aside the CIT(A)'s order for further investigation. As a result, the Tribunal did not address the merits of the additions made by the Assessing Officer, ultimately allowing the appeals of the assessee. en-us Thu, 21 Mar 1991 00:00:00 +0530 Fri, 28 Jan 2011 12:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63184 The Tribunal held that the reopening of the assessment under Section 147(a) of the Income Tax Act was invalid due to the lack of specific material and direct nexus, setting aside the CIT(A)'s order for further investigation. As a result, the Tribunal did not address the merits of the additions made by the Assessing Officer, ultimately allowing the appeals of the assessee. Case-Laws Income Tax Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63184