https://www.taxtmi.com/caselaws?id=249913 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the impugned order and directing a fresh decision on the issue of reopening under section 147 of the Income Tax Act, 1961. Additionally, the Tribunal remitted the file back to the Commissioner of Income Tax (Appeals) to pass an order on the disallowance of expenditure towards the purchase of software after providing an opportunity of hearing to the assessee. The appeal of the assessee was allowed for statistical purposes, emphasizing proper consideration of case laws and facts, consistency in decision-making, and ensuring a fair opportunity for the assessee to present their case. en-us Mon, 14 Jul 2014 00:00:00 +0530 Mon, 28 Jul 2014 09:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249913 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the impugned order and directing a fresh decision on the issue of reopening under section 147 of the Income Tax Act, 1961. Additionally, the Tribunal remitted the file back to the Commissioner of Income Tax (Appeals) to pass an order on the disallowance of expenditure towards the purchase of software after providing an opportunity of hearing to the assessee. The appeal of the assessee was allowed for statistical purposes, emphasizing proper consideration of case laws and facts, consistency in decision-making, and ensuring a fair opportunity for the assessee to present their case. Case-Laws Income Tax Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249913