https://www.taxtmi.com/caselaws?id=386990 The Court affirmed the decisions of the CIT(A) and Tribunal, holding that the reopening notice under Section 147 was without jurisdiction due to the absence of failure in disclosure by the assessee and being time-barred. The appeal challenging the Tribunal's order was dismissed without costs, as no substantial question of law arose. The Court did not address the issue of non-issuance of notice under Section 143(2) in light of the primary finding on the validity of the proceedings under Section 147. en-us Mon, 30 Sep 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386990 The Court affirmed the decisions of the CIT(A) and Tribunal, holding that the reopening notice under Section 147 was without jurisdiction due to the absence of failure in disclosure by the assessee and being time-barred. The appeal challenging the Tribunal's order was dismissed without costs, as no substantial question of law arose. The Court did not address the issue of non-issuance of notice under Section 143(2) in light of the primary finding on the validity of the proceedings under Section 147. Case-Laws Income Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386990