https://www.taxtmi.com/caselaws?id=151682 The Tribunal upheld the validity of the assessment reopening under section 147 due to tangible material from the District Valuation Officer's report, dismissing the alleged defiance of the Additional Commissioner's direction and the dispute over land development expenditure as infructuous. The Tribunal applied the same decisions to the appeals for the subsequent assessment year, maintaining the original findings. en-us Fri, 02 Jul 2010 00:00:00 +0530 Wed, 02 Dec 2015 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151682 The Tribunal upheld the validity of the assessment reopening under section 147 due to tangible material from the District Valuation Officer's report, dismissing the alleged defiance of the Additional Commissioner's direction and the dispute over land development expenditure as infructuous. The Tribunal applied the same decisions to the appeals for the subsequent assessment year, maintaining the original findings. Case-Laws Income Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151682