https://www.taxtmi.com/caselaws?id=405846 The court allowed the writ applications, quashing the impugned notices for reopening the assessment. The Revenue failed to provide valid reasons and tangible material to justify the reopening under Section 147. The conditions for exemption under Section 10(10D) were not adequately disproven, and the reference to Section 80CCC(2) was found to be inapplicable. en-us Mon, 22 Mar 2021 00:00:00 +0530 Wed, 08 Apr 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405846 The court allowed the writ applications, quashing the impugned notices for reopening the assessment. The Revenue failed to provide valid reasons and tangible material to justify the reopening under Section 147. The conditions for exemption under Section 10(10D) were not adequately disproven, and the reference to Section 80CCC(2) was found to be inapplicable. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405846