https://www.taxtmi.com/caselaws?id=62362 The Tribunal dismissed the Revenue's appeals for the assessment years 1988-89, 1989-90, and 1994-95, as the income escaping assessments were found invalid due to procedural errors. The reassessment for the years 1988-89 and 1994-95 was deemed void due to time limitations on issuing notices under section 147. Additionally, the reassessment for 1994-95 was invalidated as it was initiated before the completion of the original assessment. The assessee's appeal for 1989-90 was also dismissed as it became irrelevant following the Tribunal's decision on the case merits. en-us Fri, 26 Jun 2009 00:00:00 +0530 Sat, 26 May 2018 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62362 The Tribunal dismissed the Revenue's appeals for the assessment years 1988-89, 1989-90, and 1994-95, as the income escaping assessments were found invalid due to procedural errors. The reassessment for the years 1988-89 and 1994-95 was deemed void due to time limitations on issuing notices under section 147. Additionally, the reassessment for 1994-95 was invalidated as it was initiated before the completion of the original assessment. The assessee's appeal for 1989-90 was also dismissed as it became irrelevant following the Tribunal's decision on the case merits. Case-Laws Income Tax Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62362