https://www.taxtmi.com/caselaws?id=291497 The Tribunal held that the reopening of the assessment under section 147 was unjustified as all material facts were disclosed during the original assessment. Additionally, the assessee was entitled to the rebate under section 88E in the computation of tax liability under section 115JB. The appeal by the revenue was dismissed, affirming the decisions of the CIT(A) and Tribunal. en-us Wed, 16 Mar 2016 00:00:00 +0530 Fri, 13 Nov 2020 06:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291497 The Tribunal held that the reopening of the assessment under section 147 was unjustified as all material facts were disclosed during the original assessment. Additionally, the assessee was entitled to the rebate under section 88E in the computation of tax liability under section 115JB. The appeal by the revenue was dismissed, affirming the decisions of the CIT(A) and Tribunal. Case-Laws Income Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291497