https://www.taxtmi.com/caselaws?id=64482 The Tribunal found the reassessment proceedings under section 147(a)/148 of the Act to be invalid due to the Department's failure to produce assessment records, leading to adverse inference against the Department. Consequently, the reassessment orders were quashed, and the reassessment was deemed invalid for the assessment years in question. The Tribunal did not address other grounds raised, ultimately allowing the assessee's appeals and dismissing those of the revenue. en-us Thu, 21 May 1992 00:00:00 +0530 Tue, 08 Feb 2011 11:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64482 The Tribunal found the reassessment proceedings under section 147(a)/148 of the Act to be invalid due to the Department's failure to produce assessment records, leading to adverse inference against the Department. Consequently, the reassessment orders were quashed, and the reassessment was deemed invalid for the assessment years in question. The Tribunal did not address other grounds raised, ultimately allowing the assessee's appeals and dismissing those of the revenue. Case-Laws Income Tax Thu, 21 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64482