https://www.taxtmi.com/caselaws?id=409349 The Tribunal allowed the appeal, quashing the reassessment order. The reopening under Section 147 was deemed invalid as the reasons for income escapement belief were insufficient. Additionally, the assessment framed in the deceased person's name was held void ab initio due to non-compliance with Section 159 procedures. The Tribunal emphasized the importance of concrete information for reopening and the necessity of following statutory procedures in assessments. en-us Mon, 14 Jun 2021 00:00:00 +0530 Sat, 07 Aug 2021 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409349 The Tribunal allowed the appeal, quashing the reassessment order. The reopening under Section 147 was deemed invalid as the reasons for income escapement belief were insufficient. Additionally, the assessment framed in the deceased person's name was held void ab initio due to non-compliance with Section 159 procedures. The Tribunal emphasized the importance of concrete information for reopening and the necessity of following statutory procedures in assessments. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409349