https://www.taxtmi.com/caselaws?id=313695 The HC dismissed the income tax appeal, concluding that the argument regarding the limitation period for reopening a case under Section 147 of the Income Tax Act was unsubstantiated due to a lack of factual foundation. The court emphasized the necessity of establishing a factual basis for legal arguments. All pending applications were disposed of following the appeal's dismissal. en-us Tue, 21 Nov 2023 00:00:00 +0530 Fri, 03 May 2024 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313695 The HC dismissed the income tax appeal, concluding that the argument regarding the limitation period for reopening a case under Section 147 of the Income Tax Act was unsubstantiated due to a lack of factual foundation. The court emphasized the necessity of establishing a factual basis for legal arguments. All pending applications were disposed of following the appeal's dismissal. Case-Laws Income Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313695