https://www.taxtmi.com/caselaws?id=65101 The Tribunal annulled the assessment due to improper service of notice under Section 148, finding the proceedings under Section 147 were not validly initiated. The Tribunal did not address the jurisdiction issue regarding the Assistant Commissioner of Income Tax (ACIT) or the validity of the addition of Rs. 5,68,400 based on Sales Tax authorities' order, as the assessment was invalidated on procedural grounds. en-us Mon, 31 May 1999 00:00:00 +0530 Tue, 07 Feb 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65101 The Tribunal annulled the assessment due to improper service of notice under Section 148, finding the proceedings under Section 147 were not validly initiated. The Tribunal did not address the jurisdiction issue regarding the Assistant Commissioner of Income Tax (ACIT) or the validity of the addition of Rs. 5,68,400 based on Sales Tax authorities' order, as the assessment was invalidated on procedural grounds. Case-Laws Income Tax Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65101