https://www.taxtmi.com/caselaws?id=378711 The tribunal upheld the validity of reassessment proceedings under section 147 of the Income-tax Act for Assessment Year 2004-05, stating that there was tangible material justifying the reopening. The tribunal directed factual verification for the disallowance of the provision reversal for property registration charges and did not address the levy of interest under section 234B, partially allowing the appeal for statistical purposes. en-us Fri, 15 Feb 2019 00:00:00 +0530 Sat, 20 Apr 2019 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378711 The tribunal upheld the validity of reassessment proceedings under section 147 of the Income-tax Act for Assessment Year 2004-05, stating that there was tangible material justifying the reopening. The tribunal directed factual verification for the disallowance of the provision reversal for property registration charges and did not address the levy of interest under section 234B, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378711