https://www.taxtmi.com/caselaws?id=295512 The Tribunal dismissed the Revenue's appeal, ruling that the assessment reopening was invalid as it was done beyond the statutory period without any fault on the assessee's side. The original assessment was completed within the prescribed timeframe, and the assessee had provided all necessary details. The Tribunal emphasized the significance of adhering to procedural requirements and evaluating the validity of reopening assessments under the Income-tax Act. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 08 Jun 2021 09:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295512 The Tribunal dismissed the Revenue's appeal, ruling that the assessment reopening was invalid as it was done beyond the statutory period without any fault on the assessee's side. The original assessment was completed within the prescribed timeframe, and the assessee had provided all necessary details. The Tribunal emphasized the significance of adhering to procedural requirements and evaluating the validity of reopening assessments under the Income-tax Act. Case-Laws Income Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295512