https://www.taxtmi.com/caselaws?id=336846 The Tribunal declared the reassessment proceedings under Section 147 as null and void, allowing the assessee's appeal. Consequently, the issues regarding disallowance under Section 40(a)(ia) and the addition of Rs. 1,903/- were rendered moot. The AO was directed to reinstate the income determined under Section 143(3) as the assessed income for the AY 2008-09. en-us Thu, 22 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 13:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336846 The Tribunal declared the reassessment proceedings under Section 147 as null and void, allowing the assessee's appeal. Consequently, the issues regarding disallowance under Section 40(a)(ia) and the addition of Rs. 1,903/- were rendered moot. The AO was directed to reinstate the income determined under Section 143(3) as the assessed income for the AY 2008-09. Case-Laws Income Tax Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336846