https://www.taxtmi.com/caselaws?id=425652 The tribunal allowed the appeal, quashing the impugned reopening under Section 147 of the Income Tax Act, 1961. The delay in filing the appeal was condoned, emphasizing the cause of substantial justice over technical aspects. The tribunal held that the Assessing Officer's failure to assess the income forming the basis for reopening rendered the reopening invalid. The appeal was allowed, and all other arguments were deemed academic. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 28 Jul 2022 09:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425652 The tribunal allowed the appeal, quashing the impugned reopening under Section 147 of the Income Tax Act, 1961. The delay in filing the appeal was condoned, emphasizing the cause of substantial justice over technical aspects. The tribunal held that the Assessing Officer's failure to assess the income forming the basis for reopening rendered the reopening invalid. The appeal was allowed, and all other arguments were deemed academic. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425652