https://www.taxtmi.com/caselaws?id=56684 The Tribunal allowed the appeal in favor of the assessee, directing the Income Tax Officer to reassess the income. The Tribunal accepted the assessee's application under s. 146 of the IT Act, noting the genuine difficulty in obtaining partner details due to their location and the timely compliance with the initial notice under s. 142(1). en-us Wed, 23 Feb 1977 00:00:00 +0530 Mon, 06 Dec 2010 13:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56684 The Tribunal allowed the appeal in favor of the assessee, directing the Income Tax Officer to reassess the income. The Tribunal accepted the assessee's application under s. 146 of the IT Act, noting the genuine difficulty in obtaining partner details due to their location and the timely compliance with the initial notice under s. 142(1). Case-Laws Income Tax Wed, 23 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56684