https://www.taxtmi.com/caselaws?id=196490 The Tribunal found that the initiation of proceedings under section 147 was invalid due to factual inaccuracies and lack of application of mind by the Assessing Officer. Consequently, the notice under section 148 and the assessment order were quashed. Other grounds raised by the assessee were not addressed as the primary issue of the reopening of assessment was deemed unlawful. The assessee's appeal was allowed. en-us Wed, 09 Dec 2015 00:00:00 +0530 Sun, 03 Dec 2017 10:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196490 The Tribunal found that the initiation of proceedings under section 147 was invalid due to factual inaccuracies and lack of application of mind by the Assessing Officer. Consequently, the notice under section 148 and the assessment order were quashed. Other grounds raised by the assessee were not addressed as the primary issue of the reopening of assessment was deemed unlawful. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196490