https://www.taxtmi.com/caselaws?id=263388 The Tribunal upheld the annulment of the assessment for the Assessment Year 2005-06 due to the failure to comply with the requirements for valid reassessment after four years. The reassessment proceedings annulling the addition of interest and deletion of addition under Section 40(a)(ia) were deemed invalid. The Tribunal dismissed the appeals and cross objections, concluding that no further adjudication was necessary following the annulment of the assessment. en-us Mon, 16 Sep 2013 00:00:00 +0530 Wed, 02 Sep 2015 07:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263388 The Tribunal upheld the annulment of the assessment for the Assessment Year 2005-06 due to the failure to comply with the requirements for valid reassessment after four years. The reassessment proceedings annulling the addition of interest and deletion of addition under Section 40(a)(ia) were deemed invalid. The Tribunal dismissed the appeals and cross objections, concluding that no further adjudication was necessary following the annulment of the assessment. Case-Laws Income Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263388