https://www.taxtmi.com/caselaws?id=221128 The High Court set aside the Tribunal's decision and directed the appeals to be decided on their merits regarding the validity of reopening the assessment under section 147. The Tribunal upheld the reopening, emphasizing errors in the claim under section 80-HHC, justifying the reassessment. The Tribunal directed a comprehensive review of the calculation of deduction under section 80-HHC and the jurisdiction under section 147/148, setting aside both appeals for further consideration. en-us Wed, 11 Jan 2012 00:00:00 +0530 Sat, 23 Feb 2013 07:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221128 The High Court set aside the Tribunal's decision and directed the appeals to be decided on their merits regarding the validity of reopening the assessment under section 147. The Tribunal upheld the reopening, emphasizing errors in the claim under section 80-HHC, justifying the reassessment. The Tribunal directed a comprehensive review of the calculation of deduction under section 80-HHC and the jurisdiction under section 147/148, setting aside both appeals for further consideration. Case-Laws Income Tax Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221128