https://www.taxtmi.com/caselaws?id=181756 The Tribunal deemed the reassessment proceedings invalid as the reasons for reopening lacked a live nexus with material facts. The additions made by the AO were considered unjustified as they were repetitions of disallowances from the quashed assessment order. The appeal by the assessee was allowed, and the reassessment proceedings were declared null and void. en-us Mon, 22 Mar 2010 00:00:00 +0530 Sat, 23 Apr 2016 15:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181756 The Tribunal deemed the reassessment proceedings invalid as the reasons for reopening lacked a live nexus with material facts. The additions made by the AO were considered unjustified as they were repetitions of disallowances from the quashed assessment order. The appeal by the assessee was allowed, and the reassessment proceedings were declared null and void. Case-Laws Income Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181756