https://www.taxtmi.com/caselaws?id=761516 The HC dismissed the Revenue's appeals, affirming the ITAT's rulings. The court condoned the delay in filing appeals but upheld the Tribunal's decisions, including setting aside the reopening of assessments under Section 147 and invalidating proceedings due to the absence of a Section 143(2) notice. No substantial question of law was found. en-us Mon, 28 Oct 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761516 The HC dismissed the Revenue's appeals, affirming the ITAT's rulings. The court condoned the delay in filing appeals but upheld the Tribunal's decisions, including setting aside the reopening of assessments under Section 147 and invalidating proceedings due to the absence of a Section 143(2) notice. No substantial question of law was found. Case-Laws Income Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761516