https://www.taxtmi.com/caselaws?id=62389 The appeal for the assessment year 1975-76 was allowed, canceling the assessment due to improper service of notice under section 148 of the Income-tax Act. The remaining appeals for the assessment years 1975-76 and 1977-78 were dismissed. The taxability of award amounts and interest was decided in favor of the assessee based on the application of section 176(3A). The status of the firm as an unregistered firm and the legality of the order under section 263 were also addressed, with the Tribunal upholding the order under section 263. en-us Thu, 18 Jul 1985 00:00:00 +0530 Wed, 19 Jan 2011 16:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62389 The appeal for the assessment year 1975-76 was allowed, canceling the assessment due to improper service of notice under section 148 of the Income-tax Act. The remaining appeals for the assessment years 1975-76 and 1977-78 were dismissed. The taxability of award amounts and interest was decided in favor of the assessee based on the application of section 176(3A). The status of the firm as an unregistered firm and the legality of the order under section 263 were also addressed, with the Tribunal upholding the order under section 263. Case-Laws Income Tax Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62389