https://www.taxtmi.com/caselaws?id=251094 The Tribunal dismissed the Revenue's appeal, ruling that the reopening of the assessment was void ab-initio as there was no failure on the part of the assessee to disclose material facts. Consequently, the other issues raised by the Revenue were not addressed, and the decision of the CIT(A) in favor of the assessee was upheld. en-us Fri, 30 May 2014 00:00:00 +0530 Thu, 04 Sep 2014 08:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251094 The Tribunal dismissed the Revenue's appeal, ruling that the reopening of the assessment was void ab-initio as there was no failure on the part of the assessee to disclose material facts. Consequently, the other issues raised by the Revenue were not addressed, and the decision of the CIT(A) in favor of the assessee was upheld. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251094