https://www.taxtmi.com/caselaws?id=342684 The tribunal allowed the assessee's appeal, setting aside the orders of the AO and CIT(A). It restored the original assessment, concluding that the reopening of the assessment was invalid and that the business had commenced during the relevant assessment year. The tribunal did not need to adjudicate the alternative grounds separately due to the primary grounds being allowed. en-us Fri, 05 May 2017 00:00:00 +0530 Wed, 02 Aug 2017 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342684 The tribunal allowed the assessee's appeal, setting aside the orders of the AO and CIT(A). It restored the original assessment, concluding that the reopening of the assessment was invalid and that the business had commenced during the relevant assessment year. The tribunal did not need to adjudicate the alternative grounds separately due to the primary grounds being allowed. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342684