https://www.taxtmi.com/caselaws?id=66886 The Appellate Tribunal set aside the CIT(A)'s decision annulling the assessment orders, ruling that the notices issued under section 148 and the reassessment orders were valid. The Tribunal found that despite the lack of proof of service of the original assessment orders, the completion of assessments was evidenced by refund issuance. It held that the reassessment proceedings were lawfully initiated based on incriminating material discovered during the search. The Tribunal allowed the revenue's appeals, directing the CIT(A) to reconsider the appeals on merit with a hearing opportunity for the parties. en-us Thu, 31 Oct 1996 00:00:00 +0530 Mon, 07 Mar 2011 18:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66886 The Appellate Tribunal set aside the CIT(A)'s decision annulling the assessment orders, ruling that the notices issued under section 148 and the reassessment orders were valid. The Tribunal found that despite the lack of proof of service of the original assessment orders, the completion of assessments was evidenced by refund issuance. It held that the reassessment proceedings were lawfully initiated based on incriminating material discovered during the search. The Tribunal allowed the revenue's appeals, directing the CIT(A) to reconsider the appeals on merit with a hearing opportunity for the parties. Case-Laws Income Tax Thu, 31 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66886