https://www.taxtmi.com/caselaws?id=184339 The Tribunal allowed the appeal, quashing the assessment due to an invalid reopening under section 148. Other issues regarding the treatment of machinery repairs and other repairs as capital expenditure were not separately addressed as a result of the assessment being quashed. The decision was pronounced on 5/5/11. en-us Thu, 05 May 2011 00:00:00 +0530 Wed, 06 Jul 2016 11:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184339 The Tribunal allowed the appeal, quashing the assessment due to an invalid reopening under section 148. Other issues regarding the treatment of machinery repairs and other repairs as capital expenditure were not separately addressed as a result of the assessment being quashed. The decision was pronounced on 5/5/11. Case-Laws Income Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184339