https://www.taxtmi.com/caselaws?id=66354 The Tribunal dismissed the appeal challenging the cancellation of assessment under s. 147(a) for the asst. yr. 1983-84, emphasizing the importance of clear and specific notices for jurisdictional validity. The Tribunal held that the notice under s. 148 was invalid due to lack of clarity regarding the assessment year, rejecting arguments based on estoppel and s. 292B. Upholding the Dy. CIT(A)'s order, the Tribunal concluded that the flawed notice rendered the assessment invalid, underscoring the necessity of precise notices in assessment proceedings to maintain jurisdictional validity. en-us Tue, 15 Mar 1994 00:00:00 +0530 Wed, 23 Feb 2011 17:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66354 The Tribunal dismissed the appeal challenging the cancellation of assessment under s. 147(a) for the asst. yr. 1983-84, emphasizing the importance of clear and specific notices for jurisdictional validity. The Tribunal held that the notice under s. 148 was invalid due to lack of clarity regarding the assessment year, rejecting arguments based on estoppel and s. 292B. Upholding the Dy. CIT(A)'s order, the Tribunal concluded that the flawed notice rendered the assessment invalid, underscoring the necessity of precise notices in assessment proceedings to maintain jurisdictional validity. Case-Laws Income Tax Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66354