https://www.taxtmi.com/caselaws?id=422831 The Appellate Tribunal allowed the appellant's appeal challenging the Commissioner of Income Tax (Appeals) order on jurisdictional/legal grounds. The Tribunal found that the reassessment was initiated incorrectly, not meeting the conditions specified in the first proviso to section 147 of the Income Tax Act. Consequently, the Tribunal quashed the reassessment proceedings and the order framed by the Assessing Officer, leading to the appellant's appeal being allowed. The Tribunal left the merit grounds raised by the appellant open for future consideration if needed. en-us Fri, 13 May 2022 00:00:00 +0530 Mon, 23 May 2022 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422831 The Appellate Tribunal allowed the appellant's appeal challenging the Commissioner of Income Tax (Appeals) order on jurisdictional/legal grounds. The Tribunal found that the reassessment was initiated incorrectly, not meeting the conditions specified in the first proviso to section 147 of the Income Tax Act. Consequently, the Tribunal quashed the reassessment proceedings and the order framed by the Assessing Officer, leading to the appellant's appeal being allowed. The Tribunal left the merit grounds raised by the appellant open for future consideration if needed. Case-Laws Income Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422831