https://www.taxtmi.com/caselaws?id=413359 The Tribunal partially allowed the assessee's appeal. The disallowance under Section 14A was vacated due to the Assessing Officer's failure to record satisfaction. However, the reopening of assessment under Section 147 was upheld as the notice under Section 154 had not been concluded. The appeal was partly allowed in favor of the assessee. en-us Mon, 04 Oct 2021 00:00:00 +0530 Sat, 09 Oct 2021 08:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413359 The Tribunal partially allowed the assessee's appeal. The disallowance under Section 14A was vacated due to the Assessing Officer's failure to record satisfaction. However, the reopening of assessment under Section 147 was upheld as the notice under Section 154 had not been concluded. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413359