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    <title>2019 (8) TMI 1315 - ITAT AGRA</title>
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    <description>The Tribunal quashed the assessment orders for both parties, finding the reasons recorded for reopening the assessments under Section 148 invalid. Consequently, all other issues on the merits of the addition were deemed irrelevant. The appeals were allowed, and the assessment orders were declared void ab initio.</description>
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      <description>The Tribunal quashed the assessment orders for both parties, finding the reasons recorded for reopening the assessments under Section 148 invalid. Consequently, all other issues on the merits of the addition were deemed irrelevant. The appeals were allowed, and the assessment orders were declared void ab initio.</description>
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