https://www.taxtmi.com/caselaws?id=367276 Reassessment under section 148 was challenged because the recorded reasons for reopening were not furnished to the assessee; the Tribunal treated the lapse as a procedural defect capable of cure and restored the matter to the Assessing Officer for fresh compliance. The validity of assessment orders passed by the Joint Commissioner was also questioned where the record did not clearly show the transfer order or other statutory basis for jurisdiction; the Tribunal held that the jurisdictional foundation required verification and remanded the issue for examination and fresh orders according to law. The substantive deduction claim under section 80P was left undecided at this stage, and the appeals were disposed of with partial relief for statistical purposes. en-us Wed, 05 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367276 Reassessment under section 148 was challenged because the recorded reasons for reopening were not furnished to the assessee; the Tribunal treated the lapse as a procedural defect capable of cure and restored the matter to the Assessing Officer for fresh compliance. The validity of assessment orders passed by the Joint Commissioner was also questioned where the record did not clearly show the transfer order or other statutory basis for jurisdiction; the Tribunal held that the jurisdictional foundation required verification and remanded the issue for examination and fresh orders according to law. The substantive deduction claim under section 80P was left undecided at this stage, and the appeals were disposed of with partial relief for statistical purposes. Case-Laws Income Tax Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367276