https://www.taxtmi.com/caselaws?id=414986 The Tribunal allowed the assessee's appeal, holding the reopening of the assessment under Section 147 was invalid. Consequently, disallowances made in the assessment order were set aside. The Tribunal emphasized the importance of proper representation and accurate legal arguments. en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 23 Nov 2021 06:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414986 The Tribunal allowed the assessee's appeal, holding the reopening of the assessment under Section 147 was invalid. Consequently, disallowances made in the assessment order were set aside. The Tribunal emphasized the importance of proper representation and accurate legal arguments. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414986