https://www.taxtmi.com/caselaws?id=406232 The appellate tribunal allowed the appeal of the assessee solely on jurisdictional grounds, setting aside the impugned order and quashing the assessment order. The decision emphasized the importance of the Assessing Officer's proper application of mind and the necessity for valid reasons supported by accurate facts when reopening assessments under section 148 of the Income Tax Act. en-us Tue, 06 Apr 2021 00:00:00 +0530 Thu, 08 Jul 2021 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406232 The appellate tribunal allowed the appeal of the assessee solely on jurisdictional grounds, setting aside the impugned order and quashing the assessment order. The decision emphasized the importance of the Assessing Officer's proper application of mind and the necessity for valid reasons supported by accurate facts when reopening assessments under section 148 of the Income Tax Act. Case-Laws Income Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406232