https://www.taxtmi.com/caselaws?id=413774 The Tribunal ruled in favor of the assessee, declaring the reopening of the assessment invalid and void ab initio. It upheld the deletion of the addition on account of capital gains and allowed the deduction of education cess. The Department's appeal was deemed infructuous. en-us Wed, 22 Sep 2021 00:00:00 +0530 Tue, 19 Oct 2021 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413774 The Tribunal ruled in favor of the assessee, declaring the reopening of the assessment invalid and void ab initio. It upheld the deletion of the addition on account of capital gains and allowed the deduction of education cess. The Department's appeal was deemed infructuous. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413774