https://www.taxtmi.com/caselaws?id=70895 The Tribunal allowed the appeal in part, condoning the delay in filing and ruling the addition of Rs. 1,54,980 for goodwill as legally unsustainable. The reassessment under Section 147 was quashed as invalid due to being beyond the limitation period and lacking proper grounds. The remaining grounds of appeal were dismissed as not pressed. en-us Wed, 17 Jul 2002 00:00:00 +0530 Tue, 19 Apr 2011 18:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70895 The Tribunal allowed the appeal in part, condoning the delay in filing and ruling the addition of Rs. 1,54,980 for goodwill as legally unsustainable. The reassessment under Section 147 was quashed as invalid due to being beyond the limitation period and lacking proper grounds. The remaining grounds of appeal were dismissed as not pressed. Case-Laws Income Tax Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70895