https://www.taxtmi.com/caselaws?id=58928 The Tribunal held that assessments completed under section 172(4) cannot be reopened under section 147(b) of the Income-tax Act. The reassessment orders passed by the ITO were deemed improper and invalid in law. The appeals were restored to the file of the Commissioner (Appeals) for fresh disposal in accordance with the law, considering all grounds raised in the memo of appeal. en-us Tue, 25 Jul 1995 00:00:00 +0530 Wed, 22 Dec 2010 18:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58928 The Tribunal held that assessments completed under section 172(4) cannot be reopened under section 147(b) of the Income-tax Act. The reassessment orders passed by the ITO were deemed improper and invalid in law. The appeals were restored to the file of the Commissioner (Appeals) for fresh disposal in accordance with the law, considering all grounds raised in the memo of appeal. Case-Laws Income Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58928