https://www.taxtmi.com/caselaws?id=220101 The Tribunal allowed the appeals filed by the assessee-company for all three assessment years, reversing the orders of the CIT(A). The reassessment proceedings were deemed invalid due to the lack of clear demonstration of the assessee's failure to disclose material facts and the procedural lapse of not providing the reasons for reopening. Consequently, the additions made to the total income on account of sales to JJEL were also invalidated. en-us Fri, 28 Sep 2012 00:00:00 +0530 Thu, 10 Jan 2013 13:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220101 The Tribunal allowed the appeals filed by the assessee-company for all three assessment years, reversing the orders of the CIT(A). The reassessment proceedings were deemed invalid due to the lack of clear demonstration of the assessee's failure to disclose material facts and the procedural lapse of not providing the reasons for reopening. Consequently, the additions made to the total income on account of sales to JJEL were also invalidated. Case-Laws Income Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220101