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    <title>2014 (1) TMI 290 - ITAT MUMBAI</title>
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    <description>The Tribunal quashed the reassessment order, finding the reasons recorded for reopening the assessment to be erroneous and lacking material basis. The appeal by the assessee was allowed, with the Tribunal not addressing other grounds raised due to the invalidity of the reassessment proceedings.</description>
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      <description>The Tribunal quashed the reassessment order, finding the reasons recorded for reopening the assessment to be erroneous and lacking material basis. The appeal by the assessee was allowed, with the Tribunal not addressing other grounds raised due to the invalidity of the reassessment proceedings.</description>
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