https://www.taxtmi.com/caselaws?id=391543 The High Court upheld the Tribunal's decision regarding the validity of reassessment proceedings under Section 260A of the Income Tax Act, 1961. The Court found that the notice issued for reopening the assessment was not sustainable, rendering the reopening of assessment invalid. As a result, the appeal filed by the revenue was deemed redundant. The Court dismissed the appeal, stating that no substantial question of law arose, and no costs were awarded. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 31 Jan 2020 11:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391543 The High Court upheld the Tribunal's decision regarding the validity of reassessment proceedings under Section 260A of the Income Tax Act, 1961. The Court found that the notice issued for reopening the assessment was not sustainable, rendering the reopening of assessment invalid. As a result, the appeal filed by the revenue was deemed redundant. The Court dismissed the appeal, stating that no substantial question of law arose, and no costs were awarded. Case-Laws Income Tax Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391543