https://www.taxtmi.com/caselaws?id=365178 The Tribunal set aside the reassessment proceedings due to procedural flaws, specifically the failure to provide reasons for reopening the assessment to the assessee. As a result, other issues raised by the assessee, including the validity of reassessment initiation, jurisdictional authority, income enhancement, show cause notice issuance, rent nature, taxability of income, and Section 271(1)(c) proceedings, were not addressed. The appeal by the assessee was allowed. en-us Mon, 06 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365178 The Tribunal set aside the reassessment proceedings due to procedural flaws, specifically the failure to provide reasons for reopening the assessment to the assessee. As a result, other issues raised by the assessee, including the validity of reassessment initiation, jurisdictional authority, income enhancement, show cause notice issuance, rent nature, taxability of income, and Section 271(1)(c) proceedings, were not addressed. The appeal by the assessee was allowed. Case-Laws Income Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365178