https://www.taxtmi.com/caselaws?id=327602 The Tribunal quashed the reopening of the assessment under section 147, emphasizing that rectification of computational errors should have been pursued under section 154 instead. Consequently, the Tribunal did not address the other issues raised, rendering them moot. The assessee's appeal was allowed, and the reassessment order was annulled. en-us Fri, 26 Feb 2016 00:00:00 +0530 Sat, 14 May 2016 00:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327602 The Tribunal quashed the reopening of the assessment under section 147, emphasizing that rectification of computational errors should have been pursued under section 154 instead. Consequently, the Tribunal did not address the other issues raised, rendering them moot. The assessee's appeal was allowed, and the reassessment order was annulled. Case-Laws Income Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327602