https://www.taxtmi.com/caselaws?id=244724 The Tribunal held that the proviso to section 147 could only be invoked if the assessment was reopened after the expiry of four years from the end of the relevant assessment year. As the assessment in this case was reopened within four years, the proviso did not apply. The Tribunal set aside the CIT(A)'s order, restoring the appeal for fresh adjudication. The Revenue's objections were allowed, and the appeal was remanded to the CIT(A) for further proceedings. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 06 Mar 2014 06:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244724 The Tribunal held that the proviso to section 147 could only be invoked if the assessment was reopened after the expiry of four years from the end of the relevant assessment year. As the assessment in this case was reopened within four years, the proviso did not apply. The Tribunal set aside the CIT(A)'s order, restoring the appeal for fresh adjudication. The Revenue's objections were allowed, and the appeal was remanded to the CIT(A) for further proceedings. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244724