https://www.taxtmi.com/caselaws?id=302723 The Tribunal dismissed the Revenue's appeal, declaring the reassessment proceedings under section 147 invalid. The Commissioner of Income-tax (Appeals) decision to set aside the assessment was upheld, rendering the Revenue's additional contentions moot. The Tribunal found that the Assessing Officer's reopening of the assessment lacked fresh evidence and was based on issues already scrutinized, leading to the invalidation of the reassessment process. en-us Fri, 21 Jun 2013 00:00:00 +0530 Tue, 14 Jun 2022 12:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302723 The Tribunal dismissed the Revenue's appeal, declaring the reassessment proceedings under section 147 invalid. The Commissioner of Income-tax (Appeals) decision to set aside the assessment was upheld, rendering the Revenue's additional contentions moot. The Tribunal found that the Assessing Officer's reopening of the assessment lacked fresh evidence and was based on issues already scrutinized, leading to the invalidation of the reassessment process. Case-Laws Income Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302723