https://www.taxtmi.com/caselaws?id=211073 The appeal was partially allowed for statistical purposes, remanding the matter to the Assessing Officer for fresh adjudication on the reasons for reopening the assessment and the disallowances/additions made. The challenges regarding the validity of the assessment order and proceedings under sections 144 and 147 were rejected. The Tribunal upheld the notice under section 148 and subsequent assessment under sections 144/147, emphasizing the necessity of TDS deduction under section 194C on freight charges and liability for advance tax and interest under section 234B. en-us Thu, 26 May 2011 00:00:00 +0530 Fri, 02 Mar 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211073 The appeal was partially allowed for statistical purposes, remanding the matter to the Assessing Officer for fresh adjudication on the reasons for reopening the assessment and the disallowances/additions made. The challenges regarding the validity of the assessment order and proceedings under sections 144 and 147 were rejected. The Tribunal upheld the notice under section 148 and subsequent assessment under sections 144/147, emphasizing the necessity of TDS deduction under section 194C on freight charges and liability for advance tax and interest under section 234B. Case-Laws Income Tax Thu, 26 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211073