https://www.taxtmi.com/caselaws?id=181481 The Tribunal canceled the reopening of the assessment under section 147 as it lacked tangible material, making the remaining issues moot. The assessee's appeal was partly allowed, and the Department's appeal was dismissed. The treatment of interest on FDR, eligibility for deduction under section 80HHC, treatment of premium on sale of quota and DEPB income, as well as deductions under sections 10B and 40(a)(i), were not addressed due to the cancellation of the reassessment order. en-us Wed, 22 Feb 2012 00:00:00 +0530 Mon, 18 Apr 2016 16:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181481 The Tribunal canceled the reopening of the assessment under section 147 as it lacked tangible material, making the remaining issues moot. The assessee's appeal was partly allowed, and the Department's appeal was dismissed. The treatment of interest on FDR, eligibility for deduction under section 80HHC, treatment of premium on sale of quota and DEPB income, as well as deductions under sections 10B and 40(a)(i), were not addressed due to the cancellation of the reassessment order. Case-Laws Income Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181481