https://www.taxtmi.com/caselaws?id=352536 The Tribunal partly allowed the appeal by condoning the delay, upholding the reopening of assessment and addition under Section 69A. The benefit under Section 54 for investment in a new house was granted, as the investment was made through the assessee's account. The Tribunal found the reasons for reopening assessment valid, based on tangible material. The appeal was pronounced on 13/12/2017. en-us Wed, 13 Dec 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352536 The Tribunal partly allowed the appeal by condoning the delay, upholding the reopening of assessment and addition under Section 69A. The benefit under Section 54 for investment in a new house was granted, as the investment was made through the assessee's account. The Tribunal found the reasons for reopening assessment valid, based on tangible material. The appeal was pronounced on 13/12/2017. Case-Laws Income Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352536