https://www.taxtmi.com/caselaws?id=62324 The Tribunal held that the notice issued under section 148 for reassessment was illegal as there was no specific finding from the High Court that the amount in question was assessable in the relevant year. Consequently, the reassessment proceedings were canceled, the CIT (Appeals) order was set aside, and the assessee's appeal was allowed. en-us Fri, 16 Feb 2007 00:00:00 +0530 Wed, 19 Jan 2011 12:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62324 The Tribunal held that the notice issued under section 148 for reassessment was illegal as there was no specific finding from the High Court that the amount in question was assessable in the relevant year. Consequently, the reassessment proceedings were canceled, the CIT (Appeals) order was set aside, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 16 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62324