https://www.taxtmi.com/caselaws?id=429810 The Tribunal annulled the assessment order and deleted the addition after finding that the Assessing Officer lacked proper justification and reasons for reopening the assessment under section 147 r.w.s. 143(3). The unauthorized inquiries conducted by the Assessing Officer rendered the assumption of jurisdiction under section 147 unauthorized. Consequently, the appeal of the assessee was allowed, and the addition on merits was deleted. en-us Tue, 11 Oct 2022 00:00:00 +0530 Sat, 05 Nov 2022 08:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429810 The Tribunal annulled the assessment order and deleted the addition after finding that the Assessing Officer lacked proper justification and reasons for reopening the assessment under section 147 r.w.s. 143(3). The unauthorized inquiries conducted by the Assessing Officer rendered the assumption of jurisdiction under section 147 unauthorized. Consequently, the appeal of the assessee was allowed, and the addition on merits was deleted. Case-Laws Income Tax Tue, 11 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429810