https://www.taxtmi.com/caselaws?id=422887 The Tribunal held that the reopening of the assessment under Section 148 was unlawful as there was no fresh material to justify it, relying on judicial precedents. Consequently, the additions and disallowances made by the Assessing Officer were invalidated. The Tribunal partly allowed the appeal of the assessee, primarily due to the invalidity of the assessment reopening. en-us Wed, 11 May 2022 00:00:00 +0530 Tue, 24 May 2022 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422887 The Tribunal held that the reopening of the assessment under Section 148 was unlawful as there was no fresh material to justify it, relying on judicial precedents. Consequently, the additions and disallowances made by the Assessing Officer were invalidated. The Tribunal partly allowed the appeal of the assessee, primarily due to the invalidity of the assessment reopening. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422887