https://www.taxtmi.com/caselaws?id=208053 The court upheld the tribunal's decision on the validity of re-opening under Section 147/148 of the Income Tax Act, allowing the respondent to raise additional grounds. Emphasizing the tribunal's power to entertain new grounds, the court found no error in the tribunal's decision regarding communication expenses, dismissing the appeal by the Revenue for lack of merit. en-us Thu, 08 Dec 2011 00:00:00 +0530 Thu, 29 Dec 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208053 The court upheld the tribunal's decision on the validity of re-opening under Section 147/148 of the Income Tax Act, allowing the respondent to raise additional grounds. Emphasizing the tribunal's power to entertain new grounds, the court found no error in the tribunal's decision regarding communication expenses, dismissing the appeal by the Revenue for lack of merit. Case-Laws Income Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208053