https://www.taxtmi.com/caselaws?id=463134 The ITAT Chennai upheld the reopening of assessment under section 147 read with section 143(3), finding no jurisdictional defect as the assessee did not raise such objection during reassessment or before the CIT(A). The reassessment did not result in any addition to income, negating any grievance for the assessee. The CIT(A) rightly dismissed the assessee's appeal under section 154, as no arithmetical or typographical error existed warranting amendment. The tribunal found no merit in the assessee's grounds of appeal and sustained the CIT(A) order, dismissing the appeal in its entirety. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 06 Aug 2025 18:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463134 The ITAT Chennai upheld the reopening of assessment under section 147 read with section 143(3), finding no jurisdictional defect as the assessee did not raise such objection during reassessment or before the CIT(A). The reassessment did not result in any addition to income, negating any grievance for the assessee. The CIT(A) rightly dismissed the assessee's appeal under section 154, as no arithmetical or typographical error existed warranting amendment. The tribunal found no merit in the assessee's grounds of appeal and sustained the CIT(A) order, dismissing the appeal in its entirety. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463134