https://www.taxtmi.com/caselaws?id=383519 The Tribunal upheld the decision to cancel the assessment framed under Sections 147/143(3) as the reopening did not meet the conditions of Section 147 and the approval under Section 151 lacked proper reasoning. The reassessment proceedings were deemed invalid, and the assessment order was without jurisdiction. The appeal by the Revenue was dismissed. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383519 The Tribunal upheld the decision to cancel the assessment framed under Sections 147/143(3) as the reopening did not meet the conditions of Section 147 and the approval under Section 151 lacked proper reasoning. The reassessment proceedings were deemed invalid, and the assessment order was without jurisdiction. The appeal by the Revenue was dismissed. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383519