https://www.taxtmi.com/caselaws?id=371274 The High Court upheld the decisions of the CIT(A) and Tribunal, ruling in favor of the assessee by dismissing the Revenue's appeal challenging the validity of the reassessment proceedings and the admissibility of the deduction under Section 80IB(10) for the housing project. The reassessment was found to be invalid due to the absence of failure to disclose material facts by the assessee during the original assessment, and there was insufficient evidence to support the Assessing Officer's claims. en-us Tue, 27 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371274 The High Court upheld the decisions of the CIT(A) and Tribunal, ruling in favor of the assessee by dismissing the Revenue's appeal challenging the validity of the reassessment proceedings and the admissibility of the deduction under Section 80IB(10) for the housing project. The reassessment was found to be invalid due to the absence of failure to disclose material facts by the assessee during the original assessment, and there was insufficient evidence to support the Assessing Officer's claims. Case-Laws Income Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371274