https://www.taxtmi.com/caselaws?id=273677 The Appellate Tribunal at Ahmedabad addressed challenges regarding the jurisdiction of the Assessing Officer in issuing notice u/s 148 of the Income Tax Act and the reopening of assessment based on specific queries and replies during original assessment proceedings. The Tribunal admitted the additional plea challenging jurisdiction, quashing the notice u/s 148 and subsequent assessment. Emphasizing the need for a live link between reasons and belief for reopening assessments post-April 1989, the Tribunal dismissed the appeal by the Revenue and the cross-objection by the assessee without discussing the case's merits. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 10 Jul 2018 05:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273677 The Appellate Tribunal at Ahmedabad addressed challenges regarding the jurisdiction of the Assessing Officer in issuing notice u/s 148 of the Income Tax Act and the reopening of assessment based on specific queries and replies during original assessment proceedings. The Tribunal admitted the additional plea challenging jurisdiction, quashing the notice u/s 148 and subsequent assessment. Emphasizing the need for a live link between reasons and belief for reopening assessments post-April 1989, the Tribunal dismissed the appeal by the Revenue and the cross-objection by the assessee without discussing the case's merits. Case-Laws Income Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273677