https://www.taxtmi.com/caselaws?id=344316 The Tribunal allowed the assessee's appeals, declaring the reassessment proceedings under Section 147 invalid due to the lack of tangible material at the time of recording reasons. Additionally, the Tribunal directed the refund of excess appeal fees paid by the assessee. en-us Tue, 09 May 2017 00:00:00 +0530 Thu, 15 Jun 2017 08:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344316 The Tribunal allowed the assessee's appeals, declaring the reassessment proceedings under Section 147 invalid due to the lack of tangible material at the time of recording reasons. Additionally, the Tribunal directed the refund of excess appeal fees paid by the assessee. Case-Laws Income Tax Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344316