https://www.taxtmi.com/caselaws?id=393482 The Tribunal allowed the appeals filed by the assessee, ruling that the reopening of assessments under section 147 was impermissible, the change in status from Trust to Association of Persons (AOP) was invalid, the notice under section 148 was defective, and the corpus donations were not taxable. The reassessment orders and additions made by the Assessing Officer were set aside. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 17 Mar 2020 11:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393482 The Tribunal allowed the appeals filed by the assessee, ruling that the reopening of assessments under section 147 was impermissible, the change in status from Trust to Association of Persons (AOP) was invalid, the notice under section 148 was defective, and the corpus donations were not taxable. The reassessment orders and additions made by the Assessing Officer were set aside. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393482