https://www.taxtmi.com/caselaws?id=62750 The Tribunal ruled in favor of the assessee, quashing the assessment order due to the invalidity of the notice issued under section 148 of the Income Tax Act for the assessment year 1999-2000. The Tribunal held that the notice, issued by the ITO instead of the required Joint CIT, did not comply with the prescribed manner under the Act. As a result, the reassessment proceedings were deemed invalid, leading to the nullification of the assessment order and the allowance of the assessee's appeal. en-us Tue, 06 Nov 2007 00:00:00 +0530 Fri, 21 Jan 2011 14:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62750 The Tribunal ruled in favor of the assessee, quashing the assessment order due to the invalidity of the notice issued under section 148 of the Income Tax Act for the assessment year 1999-2000. The Tribunal held that the notice, issued by the ITO instead of the required Joint CIT, did not comply with the prescribed manner under the Act. As a result, the reassessment proceedings were deemed invalid, leading to the nullification of the assessment order and the allowance of the assessee's appeal. Case-Laws Income Tax Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62750