https://www.taxtmi.com/caselaws?id=432200 The Appellate Tribunal upheld the decision of the ld. CIT(A) and dismissed the Revenue's appeal. It was ruled that the second assessment order, which added Rs. 3,41,360 and Rs. 4,59,000 to the assessee's income, was invalid as no new information warranted reassessment. The Tribunal emphasized the necessity of adhering to correct procedures and legal provisions in assessment proceedings. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 30 Dec 2022 09:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432200 The Appellate Tribunal upheld the decision of the ld. CIT(A) and dismissed the Revenue's appeal. It was ruled that the second assessment order, which added Rs. 3,41,360 and Rs. 4,59,000 to the assessee's income, was invalid as no new information warranted reassessment. The Tribunal emphasized the necessity of adhering to correct procedures and legal provisions in assessment proceedings. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432200