https://www.taxtmi.com/caselaws?id=776235 The ITAT Delhi held that reopening of assessment under section 147(b) is invalid as this provision ceased to exist from 1.4.1989. The AO and sanctioning authorities erred by invoking a non-existent section, indicating lack of application of mind. Following precedent, the notice issued under section 147(b) was held defective. Consequently, the assessment order passed under section 143(3) read with section 147 was quashed. The additional ground raised by the assessee was allowed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776235 The ITAT Delhi held that reopening of assessment under section 147(b) is invalid as this provision ceased to exist from 1.4.1989. The AO and sanctioning authorities erred by invoking a non-existent section, indicating lack of application of mind. Following precedent, the notice issued under section 147(b) was held defective. Consequently, the assessment order passed under section 143(3) read with section 147 was quashed. The additional ground raised by the assessee was allowed. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776235