https://www.taxtmi.com/caselaws?id=292330 The High Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, ruling that the reopening notice was without jurisdiction due to the absence of recorded reasons, and that section 292B of the Act did not apply. The appeal was dismissed as it did not raise any substantial question of law. en-us Mon, 19 Aug 2019 00:00:00 +0530 Sat, 19 Dec 2020 06:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292330 The High Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, ruling that the reopening notice was without jurisdiction due to the absence of recorded reasons, and that section 292B of the Act did not apply. The appeal was dismissed as it did not raise any substantial question of law. Case-Laws Income Tax Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292330