https://www.taxtmi.com/caselaws?id=152064 The Tribunal held that assessments made under section 172(4) cannot be reopened under section 147(b). The reassessment orders were deemed improper and invalid. The case was remanded to the Commissioner (Appeals) for fresh consideration of remaining grounds. Appeals were partially allowed for statistical purposes. en-us Tue, 25 Jul 1995 00:00:00 +0530 Mon, 24 Jun 2013 10:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152064 The Tribunal held that assessments made under section 172(4) cannot be reopened under section 147(b). The reassessment orders were deemed improper and invalid. The case was remanded to the Commissioner (Appeals) for fresh consideration of remaining grounds. Appeals were partially allowed for statistical purposes. Case-Laws Income Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152064