https://www.taxtmi.com/caselaws?id=407521 The Tribunal quashed the reassessment proceedings due to various reasons, including incorrect facts leading to reopening, mechanical approval by higher authorities, lack of proper opportunity for the assessee, and an invalid notice under section 143(2). The appeal filed by the assessee was allowed, and the challenges to the addition on merit were not addressed as they became academic following the quashing of the reassessment. en-us Wed, 12 May 2021 00:00:00 +0530 Thu, 13 May 2021 08:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407521 The Tribunal quashed the reassessment proceedings due to various reasons, including incorrect facts leading to reopening, mechanical approval by higher authorities, lack of proper opportunity for the assessee, and an invalid notice under section 143(2). The appeal filed by the assessee was allowed, and the challenges to the addition on merit were not addressed as they became academic following the quashing of the reassessment. Case-Laws Income Tax Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407521