https://www.taxtmi.com/caselaws?id=329712 The Tribunal allowed the appeals of the assessees, holding that the reopening of assessments under Section 147 was bad in law due to the lack of a live link between the reasons recorded and the additions made. The Tribunal set aside the orders of the AO and CIT(A), making the discussion on the merits of the additions academic. en-us Fri, 13 May 2016 00:00:00 +0530 Fri, 08 Jul 2016 12:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329712 The Tribunal allowed the appeals of the assessees, holding that the reopening of assessments under Section 147 was bad in law due to the lack of a live link between the reasons recorded and the additions made. The Tribunal set aside the orders of the AO and CIT(A), making the discussion on the merits of the additions academic. Case-Laws Income Tax Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329712