https://www.taxtmi.com/caselaws?id=772962 Tribunal addressed jurisdictional validity of tax assessment reopening under Section 147. Found procedural irregularity where different officers recorded reasons and issued notice, rendering reopening potentially invalid. Restored appeal to National Faceless Appeal Centre for de novo consideration, emphasizing strict compliance with statutory procedural requirements. Remanded for comprehensive re-examination of preliminary objections and jurisdictional issues. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772962 Tribunal addressed jurisdictional validity of tax assessment reopening under Section 147. Found procedural irregularity where different officers recorded reasons and issued notice, rendering reopening potentially invalid. Restored appeal to National Faceless Appeal Centre for de novo consideration, emphasizing strict compliance with statutory procedural requirements. Remanded for comprehensive re-examination of preliminary objections and jurisdictional issues. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772962