https://www.taxtmi.com/caselaws?id=59832 The Tribunal held that the reassessments made by the Income-tax Officer (ITO) were without jurisdiction as one of the basic conditions for assuming jurisdiction under section 147(a) was not fulfilled. The Tribunal concluded that there was no obligation for the assessee to disclose marriage expenses again as the ITO was already aware of them. Additionally, the reassessments were found to be time-barred, and the additions made by the ITO towards marriage expenses were deemed baseless and were ordered to be deleted. Consequently, the reassessments were canceled, and the appeals were allowed in favor of the assessee. en-us Fri, 26 Apr 1985 00:00:00 +0530 Sat, 01 Jan 2011 13:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59832 The Tribunal held that the reassessments made by the Income-tax Officer (ITO) were without jurisdiction as one of the basic conditions for assuming jurisdiction under section 147(a) was not fulfilled. The Tribunal concluded that there was no obligation for the assessee to disclose marriage expenses again as the ITO was already aware of them. Additionally, the reassessments were found to be time-barred, and the additions made by the ITO towards marriage expenses were deemed baseless and were ordered to be deleted. Consequently, the reassessments were canceled, and the appeals were allowed in favor of the assessee. Case-Laws Income Tax Fri, 26 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59832