https://www.taxtmi.com/caselaws?id=243183 The Tribunal upheld the Commissioner (Appeals)-IV, Mumbai's decision, allowing rebate under section 88E for assessment years 2007-08 and 2008-09. It dismissed the Revenue's appeal challenging the reopening order and computation under section 115JB, stating the assessee was entitled to the rebate even under section 115JB. The Tribunal emphasized legislative intent, affirming consistent application of rebate provisions. The appeals were treated as dismissed, applying the decision for 2007-08 to 2008-09, rendering the issue of reopening assessment under section 147 academic. en-us Wed, 22 Jan 2014 00:00:00 +0530 Mon, 27 Jan 2014 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243183 The Tribunal upheld the Commissioner (Appeals)-IV, Mumbai's decision, allowing rebate under section 88E for assessment years 2007-08 and 2008-09. It dismissed the Revenue's appeal challenging the reopening order and computation under section 115JB, stating the assessee was entitled to the rebate even under section 115JB. The Tribunal emphasized legislative intent, affirming consistent application of rebate provisions. The appeals were treated as dismissed, applying the decision for 2007-08 to 2008-09, rendering the issue of reopening assessment under section 147 academic. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243183