https://www.taxtmi.com/caselaws?id=331133 The Gujarat High Court upheld the decisions of the CIT(A) and the Tribunal regarding the jurisdiction of the Assessing Officer to initiate reopening proceedings under Section 147 of the Income Tax Act, allowance of deductions under Section 80HH, and cancellation of penalties under Section 271(1)(c). The Court found that the Assessing Officer exceeded the scope of Section 147 proceedings, deductions were rightly allowed, and substantial questions had been decided in favor of the assessee, leading to the dismissal of the appeals. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 13 Aug 2016 12:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331133 The Gujarat High Court upheld the decisions of the CIT(A) and the Tribunal regarding the jurisdiction of the Assessing Officer to initiate reopening proceedings under Section 147 of the Income Tax Act, allowance of deductions under Section 80HH, and cancellation of penalties under Section 271(1)(c). The Court found that the Assessing Officer exceeded the scope of Section 147 proceedings, deductions were rightly allowed, and substantial questions had been decided in favor of the assessee, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331133