https://www.taxtmi.com/caselaws?id=67868 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, holding that the initiation of reassessment proceedings was not valid due to the full disclosure of material facts during the original assessment and the lack of new information to justify reassessment. The Tribunal emphasized the assessee's right to challenge the validity of reassessment proceedings, even if the original order was canceled under section 146. en-us Fri, 06 Apr 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67868 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, holding that the initiation of reassessment proceedings was not valid due to the full disclosure of material facts during the original assessment and the lack of new information to justify reassessment. The Tribunal emphasized the assessee's right to challenge the validity of reassessment proceedings, even if the original order was canceled under section 146. Case-Laws Income Tax Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67868