https://www.taxtmi.com/caselaws?id=69892 The Tribunal allowed the revenue's appeals, determining that the reopening of assessments under Section 147 was valid and not in violation of Section 14A of the Income-tax Act, 1961. It concluded that the proviso to Section 14A did not apply to deductions under Chapter VI-A. The case was remanded to the CIT(A) for a fresh decision on merits, emphasizing the necessity for a hearing for the assessee. en-us Fri, 28 Apr 2006 00:00:00 +0530 Mon, 26 Feb 2024 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69892 The Tribunal allowed the revenue's appeals, determining that the reopening of assessments under Section 147 was valid and not in violation of Section 14A of the Income-tax Act, 1961. It concluded that the proviso to Section 14A did not apply to deductions under Chapter VI-A. The case was remanded to the CIT(A) for a fresh decision on merits, emphasizing the necessity for a hearing for the assessee. Case-Laws Income Tax Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69892