https://www.taxtmi.com/caselaws?id=240334 The reassessment proceedings for the assessment year 2004-05 were quashed due to non-compliance with procedural requirements and failure to establish that the assessee did not disclose material facts. The Tribunal upheld the CIT(A)'s decision, emphasizing the finality of the previous appellate order and the lack of valid grounds for reopening the assessment. The appeal filed by the revenue was dismissed, and the reassessment proceedings were ultimately quashed. en-us Fri, 22 Nov 2013 00:00:00 +0530 Sat, 30 Nov 2013 06:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240334 The reassessment proceedings for the assessment year 2004-05 were quashed due to non-compliance with procedural requirements and failure to establish that the assessee did not disclose material facts. The Tribunal upheld the CIT(A)'s decision, emphasizing the finality of the previous appellate order and the lack of valid grounds for reopening the assessment. The appeal filed by the revenue was dismissed, and the reassessment proceedings were ultimately quashed. Case-Laws Income Tax Fri, 22 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240334