https://www.taxtmi.com/caselaws?id=418944 The Tribunal allowed the appeal, quashing the assessment under Sections 143(3) and 147 due to jurisdictional errors by the Assessing Officer. The reopening of the assessment under Section 148 was deemed invalid as the approval from the Principal Commissioner of Income Tax was not obtained. The Tribunal did not address other issues raised by the assessee, leaving them open for future consideration. en-us Mon, 21 Feb 2022 00:00:00 +0530 Thu, 05 May 2022 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418944 The Tribunal allowed the appeal, quashing the assessment under Sections 143(3) and 147 due to jurisdictional errors by the Assessing Officer. The reopening of the assessment under Section 148 was deemed invalid as the approval from the Principal Commissioner of Income Tax was not obtained. The Tribunal did not address other issues raised by the assessee, leaving them open for future consideration. Case-Laws Income Tax Mon, 21 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418944