https://www.taxtmi.com/caselaws?id=442531 The Tribunal allowed the appeal of the assessee, condoning the delay in filing the appeal and finding the reopening of the assessment under Section 147 invalid. The Tribunal held that the additions made under Section 69 were not justified, concluding that the assessment order was void ab initio. As a result, the additions made by the Assessing Officer were set aside, and the assessee succeeded on merit. The Tribunal pronounced the order on 30th August 2023. en-us Wed, 30 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442531 The Tribunal allowed the appeal of the assessee, condoning the delay in filing the appeal and finding the reopening of the assessment under Section 147 invalid. The Tribunal held that the additions made under Section 69 were not justified, concluding that the assessment order was void ab initio. As a result, the additions made by the Assessing Officer were set aside, and the assessee succeeded on merit. The Tribunal pronounced the order on 30th August 2023. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442531