https://www.taxtmi.com/caselaws?id=185326 The Tribunal held that the reopening of assessment by issuing notice u/s 148 before the expiry of the period for issuing notice u/s 143(2) was bad in law. The appeal was partly allowed in favor of the assessee on this ground. However, regarding the taxability of donations given to Ramakrishna Mutt for Tsunami victims, the Tribunal found insufficient evidence of proper utilization and upheld the taxability of the donations. en-us Thu, 13 Jan 2011 00:00:00 +0530 Tue, 09 Aug 2016 18:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185326 The Tribunal held that the reopening of assessment by issuing notice u/s 148 before the expiry of the period for issuing notice u/s 143(2) was bad in law. The appeal was partly allowed in favor of the assessee on this ground. However, regarding the taxability of donations given to Ramakrishna Mutt for Tsunami victims, the Tribunal found insufficient evidence of proper utilization and upheld the taxability of the donations. Case-Laws Income Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185326