https://www.taxtmi.com/caselaws?id=177056 The Appellate Tribunal recalled its order to address the non-adjudication of a ground challenging the validity of re-opening of assessment under section 147 of the Income Tax Act in the order dated 30.03.2012. The matter concerning the deduction claim under section 80-IA was remanded for a fresh decision. The Departmental Representative acknowledged the oversight and the Tribunal directed a hearing specifically on the validity of re-opening of assessment. The assessee's Miscellaneous Application was allowed for this purpose, with the order pronounced on 04th December 2014 by G. S. Pannu, the Accountant Member of the Tribunal. en-us Thu, 04 Dec 2014 00:00:00 +0530 Sat, 02 Jan 2016 10:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177056 The Appellate Tribunal recalled its order to address the non-adjudication of a ground challenging the validity of re-opening of assessment under section 147 of the Income Tax Act in the order dated 30.03.2012. The matter concerning the deduction claim under section 80-IA was remanded for a fresh decision. The Departmental Representative acknowledged the oversight and the Tribunal directed a hearing specifically on the validity of re-opening of assessment. The assessee's Miscellaneous Application was allowed for this purpose, with the order pronounced on 04th December 2014 by G. S. Pannu, the Accountant Member of the Tribunal. Case-Laws Income Tax Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177056