https://www.taxtmi.com/caselaws?id=207522 The Tribunal partly allowed the appeal for statistical purposes, remitting several issues back to the Assessing Officer for fresh consideration. The Tribunal's decision was based on detailed analysis and reliance on judicial precedents, providing a comprehensive resolution of the complex issues in the case. Notably, the Tribunal quashed the notice issued under Section 148 for reopening the assessment, emphasizing that such proceedings could not be initiated before the expiry of the time available for issuing a notice under Section 143(2). en-us Fri, 12 Mar 2010 00:00:00 +0530 Fri, 03 Jun 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207522 The Tribunal partly allowed the appeal for statistical purposes, remitting several issues back to the Assessing Officer for fresh consideration. The Tribunal's decision was based on detailed analysis and reliance on judicial precedents, providing a comprehensive resolution of the complex issues in the case. Notably, the Tribunal quashed the notice issued under Section 148 for reopening the assessment, emphasizing that such proceedings could not be initiated before the expiry of the time available for issuing a notice under Section 143(2). Case-Laws Income Tax Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207522