https://www.taxtmi.com/caselaws?id=381451 The Tribunal found the reopening of the assessment invalid as it did not meet the requirements of the proviso to Section 147. Consequently, the reassessment order was canceled, and the appeal by the assessee was allowed. Other grounds of appeal were considered academic and not addressed. en-us Wed, 10 Oct 2018 00:00:00 +0530 Tue, 11 Jun 2019 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381451 The Tribunal found the reopening of the assessment invalid as it did not meet the requirements of the proviso to Section 147. Consequently, the reassessment order was canceled, and the appeal by the assessee was allowed. Other grounds of appeal were considered academic and not addressed. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381451