https://www.taxtmi.com/caselaws?id=773180 ITAT PUNE held that re-assessment proceedings were valid where AO obtained approval from JCIT/Addl. CIT for cases originally assessed under section 143(1). The tribunal found CIT(A) erred in quashing proceedings solely on improper satisfaction grounds without examining merits. ITAT set aside CIT(A)'s order and remanded matter for fresh adjudication on merits and other section 147 issues after providing proper hearing opportunity to assessee. Appeal allowed for statistical purposes. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773180 ITAT PUNE held that re-assessment proceedings were valid where AO obtained approval from JCIT/Addl. CIT for cases originally assessed under section 143(1). The tribunal found CIT(A) erred in quashing proceedings solely on improper satisfaction grounds without examining merits. ITAT set aside CIT(A)'s order and remanded matter for fresh adjudication on merits and other section 147 issues after providing proper hearing opportunity to assessee. Appeal allowed for statistical purposes. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773180