https://www.taxtmi.com/caselaws?id=419604 The Tribunal quashed the assessment order dated March 26, 2015, framed under Section 147 read with Section 143(3) of the Income-tax Act, 1961, as the Assessing Officer did not assess the income that prompted the reopening. The Revenue's appeal was dismissed, and the Tribunal did not assess the merits of the case, citing the principle that if the Assessing Officer does not assess the income forming the basis for reopening, they cannot independently assess other income. The decision was rendered on November 15, 2021. en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 16 Mar 2022 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419604 The Tribunal quashed the assessment order dated March 26, 2015, framed under Section 147 read with Section 143(3) of the Income-tax Act, 1961, as the Assessing Officer did not assess the income that prompted the reopening. The Revenue's appeal was dismissed, and the Tribunal did not assess the merits of the case, citing the principle that if the Assessing Officer does not assess the income forming the basis for reopening, they cannot independently assess other income. The decision was rendered on November 15, 2021. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419604