https://www.taxtmi.com/caselaws?id=246962 The tribunal found the reassessment proceedings invalid as the primary addition, the basis for reopening the assessment, was deleted and uncontested by the revenue. Consequently, other additions made during reassessment were deemed unsustainable. The appeal was allowed, declaring the reassessment proceedings invalid and infructuous. en-us Fri, 29 Nov 2013 00:00:00 +0530 Mon, 28 Apr 2014 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246962 The tribunal found the reassessment proceedings invalid as the primary addition, the basis for reopening the assessment, was deleted and uncontested by the revenue. Consequently, other additions made during reassessment were deemed unsustainable. The appeal was allowed, declaring the reassessment proceedings invalid and infructuous. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246962