https://www.taxtmi.com/caselaws?id=396870 The Tribunal upheld the CIT(A)'s decision to annul the reassessment order, finding it barred by limitation and no failure to disclose material facts. The appeal by the Assessing Officer was dismissed as the reassessment was deemed void ab initio due to lack of evidence of non-disclosure by the assessee. Other grounds raised by the AO regarding CSR expenses, prior period expenses, and disallowance under section 14A were also rejected as they were found to have been adequately disclosed and examined during the original assessment. en-us Tue, 21 Jul 2020 00:00:00 +0530 Wed, 22 Jul 2020 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396870 The Tribunal upheld the CIT(A)'s decision to annul the reassessment order, finding it barred by limitation and no failure to disclose material facts. The appeal by the Assessing Officer was dismissed as the reassessment was deemed void ab initio due to lack of evidence of non-disclosure by the assessee. Other grounds raised by the AO regarding CSR expenses, prior period expenses, and disallowance under section 14A were also rejected as they were found to have been adequately disclosed and examined during the original assessment. Case-Laws Income Tax Tue, 21 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396870