https://www.taxtmi.com/caselaws?id=291145 The Tribunal upheld the validity of the reopening of assessment under Section 147 based on fresh evidence and confirmed the levy of interest under Section 234B as compensatory and mandatory. The appellant's challenge was rejected, and the appeal was dismissed, affirming the decisions of the Commissioner of Income Tax (Appeals). en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 29 Oct 2020 18:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291145 The Tribunal upheld the validity of the reopening of assessment under Section 147 based on fresh evidence and confirmed the levy of interest under Section 234B as compensatory and mandatory. The appellant's challenge was rejected, and the appeal was dismissed, affirming the decisions of the Commissioner of Income Tax (Appeals). Case-Laws Income Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291145