https://www.taxtmi.com/caselaws?id=285679 The Court allowed the condonation of a 171-day delay in filing the appeal and proceeded to dismiss the appeal challenging the reopening of assessment under Sections 147 and 143(3) of the Income Tax Act, 1961. The Court upheld its previous judgment, emphasizing the lack of valid reasons for reassessment solely based on Customs Department actions, and dismissed the present appeal due to the absence of distinguishing features. The Court also highlighted the necessity of Commissioner's sanction for reopening assessments and based its decision on consistency with previous rulings, ultimately dismissing the appeal. en-us Thu, 10 May 2018 00:00:00 +0530 Tue, 21 Jan 2020 20:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285679 The Court allowed the condonation of a 171-day delay in filing the appeal and proceeded to dismiss the appeal challenging the reopening of assessment under Sections 147 and 143(3) of the Income Tax Act, 1961. The Court upheld its previous judgment, emphasizing the lack of valid reasons for reassessment solely based on Customs Department actions, and dismissed the present appeal due to the absence of distinguishing features. The Court also highlighted the necessity of Commissioner's sanction for reopening assessments and based its decision on consistency with previous rulings, ultimately dismissing the appeal. Case-Laws Income Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285679