https://www.taxtmi.com/caselaws?id=215354 The Tribunal held that the reopening of the assessment under Section 147 was not legally sustainable due to non-compliance with the mandatory requirement of Section 151(2). Consequently, the AO's order under Section 143(3) read with Section 147 was quashed. The assessee's appeal was allowed, leading to the cancellation of the reopening of the assessment and the subsequent order by the AO. en-us Fri, 06 Jul 2012 00:00:00 +0530 Wed, 01 Aug 2012 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215354 The Tribunal held that the reopening of the assessment under Section 147 was not legally sustainable due to non-compliance with the mandatory requirement of Section 151(2). Consequently, the AO's order under Section 143(3) read with Section 147 was quashed. The assessee's appeal was allowed, leading to the cancellation of the reopening of the assessment and the subsequent order by the AO. Case-Laws Income Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215354