https://www.taxtmi.com/caselaws?id=439094 The Tribunal ruled in favor of the assessee on various grounds, including the reversal of the enhancement of disallowance by the CIT(A) due to lack of opportunity for the assessee to respond, validating the notice under Section 148 against a struck-off company, upholding the legality of the assessment order under Section 143(3) and initiation of proceedings under Section 147, dismissing objections on sustaining additions without specifying the precise section, and affirming the reopening of assessment based on modified grounds. The Tribunal also denied the admission of additional grounds of appeal and reversed the enhancement of assessed income by the CIT(A), partly allowing the assessee's appeal. en-us Tue, 13 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439094 The Tribunal ruled in favor of the assessee on various grounds, including the reversal of the enhancement of disallowance by the CIT(A) due to lack of opportunity for the assessee to respond, validating the notice under Section 148 against a struck-off company, upholding the legality of the assessment order under Section 143(3) and initiation of proceedings under Section 147, dismissing objections on sustaining additions without specifying the precise section, and affirming the reopening of assessment based on modified grounds. The Tribunal also denied the admission of additional grounds of appeal and reversed the enhancement of assessed income by the CIT(A), partly allowing the assessee's appeal. Case-Laws Income Tax Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439094