https://www.taxtmi.com/caselaws?id=214445 The Tribunal quashed the reassessment for the years 2000-01, 2001-02, and 2002-03 as invalid due to the Assessing Officer's failure to provide the recorded reasons for reopening the assessment within a reasonable time. Consequently, the issues regarding the disallowance of commission, failure to give effect to the Appellate Order, and charging of interest under Section 234-D were not addressed. The appeals by the assessee were allowed. en-us Fri, 29 Jun 2012 00:00:00 +0530 Thu, 06 Aug 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214445 The Tribunal quashed the reassessment for the years 2000-01, 2001-02, and 2002-03 as invalid due to the Assessing Officer's failure to provide the recorded reasons for reopening the assessment within a reasonable time. Consequently, the issues regarding the disallowance of commission, failure to give effect to the Appellate Order, and charging of interest under Section 234-D were not addressed. The appeals by the assessee were allowed. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214445