https://www.taxtmi.com/caselaws?id=347708 The Tribunal allowed the appellant's additional ground of appeal challenging the order passed under section 147 of the Income Tax Act. It held that the Assessing Officer's failure to assess the income that triggered the reopening rendered the proceedings flawed. Consequently, the Tribunal set aside the AO's order for both years, emphasizing the necessity of assessing the income forming the basis for reopening before independently assessing other income. The decision underscores the importance of procedural correctness and adherence to legal principles in income tax assessments. en-us Fri, 01 Sep 2017 00:00:00 +0530 Sat, 09 Sep 2017 09:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347708 The Tribunal allowed the appellant's additional ground of appeal challenging the order passed under section 147 of the Income Tax Act. It held that the Assessing Officer's failure to assess the income that triggered the reopening rendered the proceedings flawed. Consequently, the Tribunal set aside the AO's order for both years, emphasizing the necessity of assessing the income forming the basis for reopening before independently assessing other income. The decision underscores the importance of procedural correctness and adherence to legal principles in income tax assessments. Case-Laws Income Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347708