https://www.taxtmi.com/caselaws?id=237613 The High Court dismissed the income tax appeal, affirming the Tribunal's decision regarding the invalidity of the reassessment under Section 147 and the inapplicability of Section 41(1) to the case. The Court concurred with the Tribunal's findings that there was no justification for reassessment based on the facts presented, thereby upholding the dismissal of the appeal. en-us Thu, 25 Jul 2013 00:00:00 +0530 Wed, 02 Oct 2013 22:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237613 The High Court dismissed the income tax appeal, affirming the Tribunal's decision regarding the invalidity of the reassessment under Section 147 and the inapplicability of Section 41(1) to the case. The Court concurred with the Tribunal's findings that there was no justification for reassessment based on the facts presented, thereby upholding the dismissal of the appeal. Case-Laws Income Tax Thu, 25 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237613