https://www.taxtmi.com/caselaws?id=273291 The Tribunal allowed the appeal of the assessee, quashing the assessment/reassessment due to the Assessing Officer's lack of jurisdiction in reopening the assessment under section 147. The Tribunal found that the reasons recorded were undated, and the notice was issued without independent verification, citing the decision in Signature Hotels P. Ltd. vs. Income Tax Officer. Consequently, the grounds on merit, including additions to income and disallowances, were deemed irrelevant for adjudication. en-us Fri, 28 Apr 2017 00:00:00 +0530 Fri, 15 Jun 2018 07:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273291 The Tribunal allowed the appeal of the assessee, quashing the assessment/reassessment due to the Assessing Officer's lack of jurisdiction in reopening the assessment under section 147. The Tribunal found that the reasons recorded were undated, and the notice was issued without independent verification, citing the decision in Signature Hotels P. Ltd. vs. Income Tax Officer. Consequently, the grounds on merit, including additions to income and disallowances, were deemed irrelevant for adjudication. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273291