https://www.taxtmi.com/caselaws?id=248729 The Tribunal allowed the assessee's appeal, holding that the reopening of the assessment was not proper. The order passed by the AO was quashed as void ab-initio. The Tribunal emphasized that the AO had consciously applied his mind during the original assessment, making the reopening unjustified. Other grounds raised by the assessee were not adjudicated as the primary issue was resolved in favor of the assessee. The appeal was allowed based on the findings related to the reopening issue. en-us Fri, 30 May 2014 00:00:00 +0530 Mon, 16 Jun 2014 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248729 The Tribunal allowed the assessee's appeal, holding that the reopening of the assessment was not proper. The order passed by the AO was quashed as void ab-initio. The Tribunal emphasized that the AO had consciously applied his mind during the original assessment, making the reopening unjustified. Other grounds raised by the assessee were not adjudicated as the primary issue was resolved in favor of the assessee. The appeal was allowed based on the findings related to the reopening issue. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248729