https://www.taxtmi.com/caselaws?id=67426 The Tribunal determined that the reopening of the assessment under section 147 was invalid due to the absence of any failure by the assessee to disclose all material facts. Additionally, the notice under section 148 was deemed improperly served. Consequently, the Tribunal set aside the lower authorities' orders, dismissed the Revenue's appeal, and rejected the assessee's cross-objection as infructuous. en-us Fri, 22 Sep 2006 00:00:00 +0530 Wed, 06 Mar 2024 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67426 The Tribunal determined that the reopening of the assessment under section 147 was invalid due to the absence of any failure by the assessee to disclose all material facts. Additionally, the notice under section 148 was deemed improperly served. Consequently, the Tribunal set aside the lower authorities' orders, dismissed the Revenue's appeal, and rejected the assessee's cross-objection as infructuous. Case-Laws Income Tax Fri, 22 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67426