https://www.taxtmi.com/caselaws?id=177628 The Tribunal quashed the reassessment due to the Assessing Officer's failure to provide reasons for reopening the assessment, rendering it null and void. Consequently, the issue of depreciation disallowance on leased assets was deemed academic, leading to the dismissal of the Revenue's appeal. en-us Wed, 12 Dec 2012 00:00:00 +0530 Wed, 09 May 2018 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177628 The Tribunal quashed the reassessment due to the Assessing Officer's failure to provide reasons for reopening the assessment, rendering it null and void. Consequently, the issue of depreciation disallowance on leased assets was deemed academic, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177628