https://www.taxtmi.com/caselaws?id=66100 The Tribunal allowed all the appeals, quashing the assessments as invalid and bad in law due to the failure to issue notices under section 148. The Tribunal also noted that the time limit for issuing notices under section 148 of the Income-tax Act, 1961, and under section 17 of the Wealth-tax Act, 1957, was still available, allowing the department to proceed with the assessments if so advised. The Tribunal did not express any opinion on other issues raised in the appeals. en-us Thu, 28 Mar 1996 00:00:00 +0530 Mon, 21 Feb 2011 15:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66100 The Tribunal allowed all the appeals, quashing the assessments as invalid and bad in law due to the failure to issue notices under section 148. The Tribunal also noted that the time limit for issuing notices under section 148 of the Income-tax Act, 1961, and under section 17 of the Wealth-tax Act, 1957, was still available, allowing the department to proceed with the assessments if so advised. The Tribunal did not express any opinion on other issues raised in the appeals. Case-Laws Income Tax Thu, 28 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66100