https://www.taxtmi.com/caselaws?id=67187 The Tribunal upheld the CIT(A)'s decision to annul the assessment, confirming that the reopening of the assessment was unjustified and the provisions of sections 44AD and 44AE were not applicable. The appeal of the revenue was dismissed. en-us Thu, 31 Aug 2006 00:00:00 +0530 Wed, 09 Mar 2011 13:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67187 The Tribunal upheld the CIT(A)'s decision to annul the assessment, confirming that the reopening of the assessment was unjustified and the provisions of sections 44AD and 44AE were not applicable. The appeal of the revenue was dismissed. Case-Laws Income Tax Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67187