https://www.taxtmi.com/caselaws?id=65197 The Appellate Tribunal ITAT DELHI-E ruled that assessment proceedings under section 147(a) of the IT Act, 1961, and the issuance of notice under section 148 for the assessment year 1973-74 were unlawful due to procedural defects, including inaccurate information in the approval proforma and failure to record reasons for initiation. The Tribunal held that these errors rendered the entire proceedings ab initio void and illegal, leading to the cancellation of the assessment. The Tribunal did not consider other grounds raised by the assessee, as addressing the validity issue was deemed sufficient. en-us Wed, 11 Jul 1990 00:00:00 +0530 Mon, 14 Feb 2011 11:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65197 The Appellate Tribunal ITAT DELHI-E ruled that assessment proceedings under section 147(a) of the IT Act, 1961, and the issuance of notice under section 148 for the assessment year 1973-74 were unlawful due to procedural defects, including inaccurate information in the approval proforma and failure to record reasons for initiation. The Tribunal held that these errors rendered the entire proceedings ab initio void and illegal, leading to the cancellation of the assessment. The Tribunal did not consider other grounds raised by the assessee, as addressing the validity issue was deemed sufficient. Case-Laws Income Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65197