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    <title>2023 (9) TMI 481 - ITAT RAIPUR</title>
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    <description>The Tribunal quashed the reassessment order dated 28.03.2014, holding that the Assessing Officer wrongly assumed jurisdiction to reopen the concluded assessment. As the reassessment was quashed, the Tribunal refrained from adjudicating the merits of the addition. The appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal quashed the reassessment order dated 28.03.2014, holding that the Assessing Officer wrongly assumed jurisdiction to reopen the concluded assessment. As the reassessment was quashed, the Tribunal refrained from adjudicating the merits of the addition. The appeal was allowed in favor of the assessee.</description>
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