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    <title>2022 (5) TMI 1170 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the assessee&#039;s appeal, quashing the reassessment order under Section 143(3) read with Section 147 of the I.T. Act, 1961. The tribunal found the reassessment proceedings invalid, deeming the additions made by lower authorities infructuous. The revenue&#039;s appeal was dismissed.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal, quashing the reassessment order under Section 143(3) read with Section 147 of the I.T. Act, 1961. The tribunal found the reassessment proceedings invalid, deeming the additions made by lower authorities infructuous. The revenue&#039;s appeal was dismissed.</description>
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