https://www.taxtmi.com/caselaws?id=178112 The Tribunal allowed the appeal, declaring the reassessment void ab initio and deleting all additions made during that assessment. It emphasized the importance of adhering to legal procedures and jurisdictional boundaries in tax assessments, ruling that the reassessment was illegal and without jurisdiction as it was initiated to circumvent the time-barred assessment. The Tribunal admitted additional grounds of appeal, following the Supreme Court's decision, prioritizing substantial justice. en-us Thu, 29 Mar 2001 00:00:00 +0530 Sat, 04 Apr 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178112 The Tribunal allowed the appeal, declaring the reassessment void ab initio and deleting all additions made during that assessment. It emphasized the importance of adhering to legal procedures and jurisdictional boundaries in tax assessments, ruling that the reassessment was illegal and without jurisdiction as it was initiated to circumvent the time-barred assessment. The Tribunal admitted additional grounds of appeal, following the Supreme Court's decision, prioritizing substantial justice. Case-Laws Income Tax Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178112