https://www.taxtmi.com/caselaws?id=65648 The Tribunal upheld the validity of re-opening the assessment under section 143(2) and confirmed the jurisdiction of the ITO, B-Ward, Shillong. However, it found fault with the CIT (Appeals) for passing a brief order without adequate reasoning. The Tribunal directed a detailed re-examination of the additions made under sections 69C, 40A(3), and 68. The appeal by the assessee was considered allowed for statistical purposes, with instructions for the CIT (Appeals) to provide a thorough reconsideration and issue a reasoned decision. en-us Mon, 20 Jun 1988 00:00:00 +0530 Fri, 18 Feb 2011 11:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65648 The Tribunal upheld the validity of re-opening the assessment under section 143(2) and confirmed the jurisdiction of the ITO, B-Ward, Shillong. However, it found fault with the CIT (Appeals) for passing a brief order without adequate reasoning. The Tribunal directed a detailed re-examination of the additions made under sections 69C, 40A(3), and 68. The appeal by the assessee was considered allowed for statistical purposes, with instructions for the CIT (Appeals) to provide a thorough reconsideration and issue a reasoned decision. Case-Laws Income Tax Mon, 20 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65648