https://www.taxtmi.com/caselaws?id=401636 The Tribunal allowed the appeal of the assessee, holding that the reassessment of the assessment beyond the prescribed four-year period under Section 147 of the Income Tax Act was invalid. Consequently, the reassessment order was quashed, rendering other issues, such as the applicability of TDS provisions and disallowance of expenses, moot. The Tribunal did not address the levy of interest under Sections 234B and 234C, as the focus was primarily on the validity of the reassessment. en-us Wed, 12 Aug 2020 00:00:00 +0530 Sat, 12 Dec 2020 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401636 The Tribunal allowed the appeal of the assessee, holding that the reassessment of the assessment beyond the prescribed four-year period under Section 147 of the Income Tax Act was invalid. Consequently, the reassessment order was quashed, rendering other issues, such as the applicability of TDS provisions and disallowance of expenses, moot. The Tribunal did not address the levy of interest under Sections 234B and 234C, as the focus was primarily on the validity of the reassessment. Case-Laws Income Tax Wed, 12 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401636