https://www.taxtmi.com/caselaws?id=411363 The Tribunal allowed the appeal, quashing the assessment order due to the invalid reopening under Section 147 of the Income Tax Act. The Tribunal found that the Assessing Officer did not apply his mind while issuing the notice under Section 148, rendering the assessment order void ab initio. Consequently, the Tribunal did not address the merits of the additions and disallowances made in the assessment order. en-us Fri, 06 Aug 2021 00:00:00 +0530 Mon, 27 Jun 2022 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411363 The Tribunal allowed the appeal, quashing the assessment order due to the invalid reopening under Section 147 of the Income Tax Act. The Tribunal found that the Assessing Officer did not apply his mind while issuing the notice under Section 148, rendering the assessment order void ab initio. Consequently, the Tribunal did not address the merits of the additions and disallowances made in the assessment order. Case-Laws Income Tax Fri, 06 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411363