https://www.taxtmi.com/caselaws?id=249208 The appeal regarding the condonation of delay was dismissed due to lack of merit. The reopening of assessments under Section 147 was upheld as valid. The issue of double deduction of excise duty under Section 43B was remanded to the A.O. for re-examination and verification. The appeals on the merits were allowed for statistical purposes, and the appeal against the order under Section 263 was dismissed. en-us Fri, 20 Jun 2014 00:00:00 +0530 Tue, 17 Mar 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249208 The appeal regarding the condonation of delay was dismissed due to lack of merit. The reopening of assessments under Section 147 was upheld as valid. The issue of double deduction of excise duty under Section 43B was remanded to the A.O. for re-examination and verification. The appeals on the merits were allowed for statistical purposes, and the appeal against the order under Section 263 was dismissed. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249208