https://www.taxtmi.com/caselaws?id=421239 The Tribunal quashed the Principal Commissioner of Income Tax's order, finding that the Commissioner erred in not considering the subsequent reassessment proceedings and the enquiry conducted by the Assessing Officer regarding the share capital and premium. The appeal of the assessee was allowed. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 20 Apr 2022 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421239 The Tribunal quashed the Principal Commissioner of Income Tax's order, finding that the Commissioner erred in not considering the subsequent reassessment proceedings and the enquiry conducted by the Assessing Officer regarding the share capital and premium. The appeal of the assessee was allowed. Case-Laws Income Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421239