1980 (3) TMI 112 - AT - Income Tax

Summary

The assessee's appeal for re-opening the assessment under s. 144 of the Act was initially rejected by the ITO and confirmed by the AAC. The assessee, citing illness as the reason for non-compliance with notice under s. 143(2), appealed to the Appellate Tribunal. The Tribunal found the assessee's explanation valid, reversed the lower authorities' decision, and allowed the appeal, re-opening the assessment under s. 146 of the Act.