https://www.taxtmi.com/caselaws?id=272362 The Tribunal upheld the decision to annul the assessment, finding the notice under section 148 invalid due to lack of jurisdiction. The appeal of the Revenue was dismissed as the reassessment was deemed unjustified based on factual inaccuracies in the reasons recorded for reopening. en-us Fri, 06 Nov 2015 00:00:00 +0530 Mon, 07 Mar 2016 06:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272362 The Tribunal upheld the decision to annul the assessment, finding the notice under section 148 invalid due to lack of jurisdiction. The appeal of the Revenue was dismissed as the reassessment was deemed unjustified based on factual inaccuracies in the reasons recorded for reopening. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272362