https://www.taxtmi.com/caselaws?id=372682 The Tribunal allowed all five appeals, finding that the reasons recorded under Section 148 were not validly recorded, rendering the reopening of the assessment invalid. Consequently, all subsequent actions, including the notice issued under Section 148, the AO's order, and the CIT(A)'s order, were deemed void ab initio. The Tribunal did not address the grounds on merit as they became moot due to the invalidity of the initial assessment reopening. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 26 Dec 2018 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372682 The Tribunal allowed all five appeals, finding that the reasons recorded under Section 148 were not validly recorded, rendering the reopening of the assessment invalid. Consequently, all subsequent actions, including the notice issued under Section 148, the AO's order, and the CIT(A)'s order, were deemed void ab initio. The Tribunal did not address the grounds on merit as they became moot due to the invalidity of the initial assessment reopening. Case-Laws Income Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372682