https://www.taxtmi.com/caselaws?id=350232 The Tribunal allowed the appeal, quashing the reassessment proceedings as the reopening was beyond the permissible period and there was no failure to disclose material facts. The Tribunal held the reopening was without jurisdiction, citing the first proviso to section 147, and ruled in favor of the assessee. The reassessment was deemed barred by limitation, and the order was pronounced on 05-07-2017. en-us Wed, 05 Jul 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350232 The Tribunal allowed the appeal, quashing the reassessment proceedings as the reopening was beyond the permissible period and there was no failure to disclose material facts. The Tribunal held the reopening was without jurisdiction, citing the first proviso to section 147, and ruled in favor of the assessee. The reassessment was deemed barred by limitation, and the order was pronounced on 05-07-2017. Case-Laws Income Tax Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350232