https://www.taxtmi.com/caselaws?id=273385 The Tribunal ruled in favor of the appellant, declaring the initiation of reopening proceedings as invalid due to lack of concrete evidence and supporting material. The additions made by the assessing authority were deemed infructuous, and the assessment based on the void notice u/s 148 of the Act was held to be void ab initio. en-us Thu, 21 Nov 2013 00:00:00 +0530 Fri, 22 Jun 2018 12:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273385 The Tribunal ruled in favor of the appellant, declaring the initiation of reopening proceedings as invalid due to lack of concrete evidence and supporting material. The additions made by the assessing authority were deemed infructuous, and the assessment based on the void notice u/s 148 of the Act was held to be void ab initio. Case-Laws Income Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273385