https://www.taxtmi.com/caselaws?id=248794 The Tribunal held that the reopening of assessment under section 147 r.w.s. 143(3) of the Act was not justified within four years without fresh tangible material. Relying on High Court judgments, the Tribunal found the reopening legally flawed and allowed the appeal in favor of the assessee company. The decision was rendered on 4th June 2014. en-us Wed, 04 Jun 2014 00:00:00 +0530 Wed, 25 Jun 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248794 The Tribunal held that the reopening of assessment under section 147 r.w.s. 143(3) of the Act was not justified within four years without fresh tangible material. Relying on High Court judgments, the Tribunal found the reopening legally flawed and allowed the appeal in favor of the assessee company. The decision was rendered on 4th June 2014. Case-Laws Income Tax Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248794