https://www.taxtmi.com/caselaws?id=191186 The Tribunal dismissed the assessee's challenge against the reopening of assessment under Section 148/147. Regarding the classification of the assessee as a trader or investor in shares, the Tribunal directed a remand for a fresh finding by the CIT(A) due to inadequately examined parameters by the Revenue. In the matter of valuation of opening stock, the Tribunal directed a remand for a comprehensive analysis by the CIT(A) as deficiencies were found in the valuation orders. The appeal of the assessee was allowed partly for statistical purposes. en-us Wed, 27 Nov 2013 00:00:00 +0530 Thu, 23 Mar 2017 18:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191186 The Tribunal dismissed the assessee's challenge against the reopening of assessment under Section 148/147. Regarding the classification of the assessee as a trader or investor in shares, the Tribunal directed a remand for a fresh finding by the CIT(A) due to inadequately examined parameters by the Revenue. In the matter of valuation of opening stock, the Tribunal directed a remand for a comprehensive analysis by the CIT(A) as deficiencies were found in the valuation orders. The appeal of the assessee was allowed partly for statistical purposes. Case-Laws Income Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191186