https://www.taxtmi.com/caselaws?id=60462 The Tribunal reversed the Commissioner (Appeals)'s order, holding that the reopening of the assessment under Section 147(a) of the Income-tax Act, 1961 was justified based on new material provided by Shri Patodia. The case was remanded to the Commissioner (Appeals) for reconsideration of the addition on its merits. The Tribunal emphasized that the Income-tax Officer's actions were legitimate and driven by concrete information, not mala fide intentions or a change of mood. en-us Fri, 23 Mar 1984 00:00:00 +0530 Wed, 05 Jan 2011 13:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60462 The Tribunal reversed the Commissioner (Appeals)'s order, holding that the reopening of the assessment under Section 147(a) of the Income-tax Act, 1961 was justified based on new material provided by Shri Patodia. The case was remanded to the Commissioner (Appeals) for reconsideration of the addition on its merits. The Tribunal emphasized that the Income-tax Officer's actions were legitimate and driven by concrete information, not mala fide intentions or a change of mood. Case-Laws Income Tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60462