https://www.taxtmi.com/caselaws?id=413305 The Tribunal allowed the appeal filed by the assessee, reversing the lower authorities' orders. The reopening of the assessment under Section 147 and the addition of Rs. 2,73,631 were both deemed invalid. The Tribunal highlighted the lack of concrete evidence and failure to establish non-genuine client code modifications, leading to the conclusion that the Assessing Officer's actions were unjustified. en-us Tue, 05 Oct 2021 00:00:00 +0530 Fri, 08 Oct 2021 08:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413305 The Tribunal allowed the appeal filed by the assessee, reversing the lower authorities' orders. The reopening of the assessment under Section 147 and the addition of Rs. 2,73,631 were both deemed invalid. The Tribunal highlighted the lack of concrete evidence and failure to establish non-genuine client code modifications, leading to the conclusion that the Assessing Officer's actions were unjustified. Case-Laws Income Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413305