https://www.taxtmi.com/caselaws?id=404149 The Tribunal quashed the reassessment proceedings initiated by the AO, deeming them invalid as they were commenced beyond the permissible period without any failure by the assessee to disclose material facts. Consequently, the need to address the merits of the TP adjustment was moot, and the appeal was partly allowed. en-us Mon, 15 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404149 The Tribunal quashed the reassessment proceedings initiated by the AO, deeming them invalid as they were commenced beyond the permissible period without any failure by the assessee to disclose material facts. Consequently, the need to address the merits of the TP adjustment was moot, and the appeal was partly allowed. Case-Laws Income Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404149