https://www.taxtmi.com/caselaws?id=367881 The Tribunal set aside the reassessment order due to the invalidity of the reopening of the assessment under section 147 of the Income Tax Act, 1961. Consequently, the issue of the addition of unexplained cash credit as per section 68 of the Act became infructuous, resulting in the allowance of the appellant's appeal. en-us Thu, 12 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367881 The Tribunal set aside the reassessment order due to the invalidity of the reopening of the assessment under section 147 of the Income Tax Act, 1961. Consequently, the issue of the addition of unexplained cash credit as per section 68 of the Act became infructuous, resulting in the allowance of the appellant's appeal. Case-Laws Income Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367881