https://www.taxtmi.com/caselaws?id=243482 The Appellate Tribunal upheld the lower authorities' decision on the reopening of assessment, stating that the appellant could not challenge it again. Regarding the claim of exemption under section 54 of the Act, the Tribunal remitted the matter back to the assessing officer to determine if the construction within the specified period was habitable. The appeal was allowed for statistical purposes. en-us Fri, 16 Aug 2013 00:00:00 +0530 Mon, 03 Feb 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243482 The Appellate Tribunal upheld the lower authorities' decision on the reopening of assessment, stating that the appellant could not challenge it again. Regarding the claim of exemption under section 54 of the Act, the Tribunal remitted the matter back to the assessing officer to determine if the construction within the specified period was habitable. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 16 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243482