https://www.taxtmi.com/caselaws?id=61153 The Tribunal held that the Income Tax Officer's failure to provide reasons for reopening assessments rendered the reassessments invalid. Additionally, the Tribunal found that the additions made by the Officer based on conjectures and surmises lacked evidentiary support. Consequently, the reassessments were deemed unlawful, and all additions were canceled, leading to the appeals being allowed. en-us Thu, 14 Jan 1982 00:00:00 +0530 Tue, 11 Jan 2011 11:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61153 The Tribunal held that the Income Tax Officer's failure to provide reasons for reopening assessments rendered the reassessments invalid. Additionally, the Tribunal found that the additions made by the Officer based on conjectures and surmises lacked evidentiary support. Consequently, the reassessments were deemed unlawful, and all additions were canceled, leading to the appeals being allowed. Case-Laws Income Tax Thu, 14 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61153