https://www.taxtmi.com/caselaws?id=255152 The tribunal upheld the validity of the assessment proceedings under section 144, emphasizing that the Assessing Officer provided ample opportunities for the appellant to present evidence. Regarding the reopening of assessment under section 147, the tribunal deemed it valid based on information indicating undisclosed income. Additionally, the tribunal found that the judicial pronouncements cited did not support the appellant's arguments, particularly concerning unexplained investments. Consequently, the tribunal affirmed the Commissioner of Income Tax (Appeals)'s order and dismissed the appellant's appeal. en-us Fri, 05 Sep 2014 00:00:00 +0530 Fri, 09 Jan 2015 10:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255152 The tribunal upheld the validity of the assessment proceedings under section 144, emphasizing that the Assessing Officer provided ample opportunities for the appellant to present evidence. Regarding the reopening of assessment under section 147, the tribunal deemed it valid based on information indicating undisclosed income. Additionally, the tribunal found that the judicial pronouncements cited did not support the appellant's arguments, particularly concerning unexplained investments. Consequently, the tribunal affirmed the Commissioner of Income Tax (Appeals)'s order and dismissed the appellant's appeal. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255152