https://www.taxtmi.com/caselaws?id=430987 The Tribunal allowed the appellant's appeal, emphasizing the lack of tangible material and a live link for reopening the assessment under section 147 of the Income Tax Act. The reassessment was deemed invalid, and the additional ground challenging the reopening was accepted, rendering the main grounds raised by the appellant unnecessary for further consideration. en-us Tue, 27 Sep 2022 00:00:00 +0530 Sat, 03 Dec 2022 07:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430987 The Tribunal allowed the appellant's appeal, emphasizing the lack of tangible material and a live link for reopening the assessment under section 147 of the Income Tax Act. The reassessment was deemed invalid, and the additional ground challenging the reopening was accepted, rendering the main grounds raised by the appellant unnecessary for further consideration. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430987