https://www.taxtmi.com/caselaws?id=327787 The Tribunal found the re-assessment proceedings invalid due to improper issuance of the enquiry letter and lack of valid material to establish escapement of income. Consequently, the reasons for initiating re-assessment proceedings and all subsequent actions were annulled. The appeal was partially allowed, with remaining grounds left unaddressed due to the acceptance of the second ground. The decision was rendered on 11/05/2016 in open court. en-us Wed, 11 May 2016 00:00:00 +0530 Thu, 19 May 2016 10:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327787 The Tribunal found the re-assessment proceedings invalid due to improper issuance of the enquiry letter and lack of valid material to establish escapement of income. Consequently, the reasons for initiating re-assessment proceedings and all subsequent actions were annulled. The appeal was partially allowed, with remaining grounds left unaddressed due to the acceptance of the second ground. The decision was rendered on 11/05/2016 in open court. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327787