https://www.taxtmi.com/caselaws?id=241653 The High Court upheld the Income Tax Appellate Tribunal's decision to annul the assessment under Section 148. The Court ruled that the assessment could not be reopened after the prescribed period of four years from the end of the relevant assessment year. The appeal filed by the Commissioner of Income Tax was dismissed, with both questions of law decided in favor of the assessee. en-us Thu, 30 Aug 2012 00:00:00 +0530 Sat, 28 Dec 2013 09:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241653 The High Court upheld the Income Tax Appellate Tribunal's decision to annul the assessment under Section 148. The Court ruled that the assessment could not be reopened after the prescribed period of four years from the end of the relevant assessment year. The appeal filed by the Commissioner of Income Tax was dismissed, with both questions of law decided in favor of the assessee. Case-Laws Income Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241653