https://www.taxtmi.com/caselaws?id=441041 The Tribunal invalidated the reopening of assessments under section 147, deemed the notices under section 148 invalid, allowed deductions under section 54B, deleted additions under section 69, and upheld the classification of the land as agricultural, emphasizing the importance of tangible evidence and adherence to principles of natural justice in reassessment proceedings. The appeals were decided in favor of the assessees. en-us Mon, 06 Mar 2023 00:00:00 +0530 Tue, 01 Aug 2023 09:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441041 The Tribunal invalidated the reopening of assessments under section 147, deemed the notices under section 148 invalid, allowed deductions under section 54B, deleted additions under section 69, and upheld the classification of the land as agricultural, emphasizing the importance of tangible evidence and adherence to principles of natural justice in reassessment proceedings. The appeals were decided in favor of the assessees. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441041