https://www.taxtmi.com/caselaws?id=294562 The Tribunal held that the Assessing Officer lacked justification to issue a query letter for reopening the assessment under section 147/148 of the I.T. Act as the assessee had not filed a return and no proceedings were pending. The Tribunal found the reopening beyond jurisdiction, quashing the assessment and deleting the additions of unexplained deposits. Consequently, the appeal was allowed, and all additions were deleted. en-us Wed, 24 Jul 2019 00:00:00 +0530 Wed, 21 Apr 2021 08:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294562 The Tribunal held that the Assessing Officer lacked justification to issue a query letter for reopening the assessment under section 147/148 of the I.T. Act as the assessee had not filed a return and no proceedings were pending. The Tribunal found the reopening beyond jurisdiction, quashing the assessment and deleting the additions of unexplained deposits. Consequently, the appeal was allowed, and all additions were deleted. Case-Laws Income Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294562