https://www.taxtmi.com/caselaws?id=294151 The tribunal concluded that there was no negligence on the part of the assessee in providing relevant details for assessment. The decision to reopen the assessment after four years and change the basis of disallowance under Section 14A was deemed unjustified. Consequently, the tribunal set aside the lower authorities' orders and allowed the appeal, resulting in the deletion of the disallowance by the Assessing Officer. en-us Tue, 19 Jun 2018 00:00:00 +0530 Wed, 24 Mar 2021 09:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294151 The tribunal concluded that there was no negligence on the part of the assessee in providing relevant details for assessment. The decision to reopen the assessment after four years and change the basis of disallowance under Section 14A was deemed unjustified. Consequently, the tribunal set aside the lower authorities' orders and allowed the appeal, resulting in the deletion of the disallowance by the Assessing Officer. Case-Laws Income Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294151