https://www.taxtmi.com/caselaws?id=196226 The appeals arose from orders confirming the reopening of assessments under section 147 for various assessment years. The primary issue was the validity of the notice issued under section 148. The CIT(A) upheld the reopening, determining that the deduction under section 80HHC was available to manufacturing concerns under section 80HHC(3)(a), not as claimed by the appellant under section 80HHC(3)(b). However, the Tribunal ruled in favor of the appellant, finding that the AO lacked tangible material for reopening the assessment and did not provide sufficient evidence to support the claim against the appellant, ultimately allowing the appeals. en-us Fri, 12 Apr 2013 00:00:00 +0530 Wed, 22 Nov 2017 17:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196226 The appeals arose from orders confirming the reopening of assessments under section 147 for various assessment years. The primary issue was the validity of the notice issued under section 148. The CIT(A) upheld the reopening, determining that the deduction under section 80HHC was available to manufacturing concerns under section 80HHC(3)(a), not as claimed by the appellant under section 80HHC(3)(b). However, the Tribunal ruled in favor of the appellant, finding that the AO lacked tangible material for reopening the assessment and did not provide sufficient evidence to support the claim against the appellant, ultimately allowing the appeals. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196226