https://www.taxtmi.com/caselaws?id=313063 The Appellate Tribunal quashed the reopening of assessment and the assessment order under section 143(3) read with section 147 of the Income Tax Act, 1961, due to procedural irregularities, including lack of tangible material, non-disposal of objections, and discrepancies in the approval process. The Tribunal emphasized the necessity of due process and proper application of mind, leaving the case's merits open for future consideration. en-us Thu, 08 Jun 2023 00:00:00 +0530 Thu, 21 Mar 2024 19:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313063 The Appellate Tribunal quashed the reopening of assessment and the assessment order under section 143(3) read with section 147 of the Income Tax Act, 1961, due to procedural irregularities, including lack of tangible material, non-disposal of objections, and discrepancies in the approval process. The Tribunal emphasized the necessity of due process and proper application of mind, leaving the case's merits open for future consideration. Case-Laws Income Tax Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313063