https://www.taxtmi.com/caselaws?id=67481 The Tribunal dismissed the Department's appeals and the assessee's cross objections, upholding the AAC's decisions. The reopening of assessments under Section 148 was deemed invalid due to pending assessment proceedings, the transfer of assessment records was found improper as it did not comply with the required procedure under Section 127, the slips used as evidence were considered unreliable, and jurisdictional objections were upheld. en-us Fri, 29 Nov 1991 00:00:00 +0530 Thu, 10 Mar 2011 17:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67481 The Tribunal dismissed the Department's appeals and the assessee's cross objections, upholding the AAC's decisions. The reopening of assessments under Section 148 was deemed invalid due to pending assessment proceedings, the transfer of assessment records was found improper as it did not comply with the required procedure under Section 127, the slips used as evidence were considered unreliable, and jurisdictional objections were upheld. Case-Laws Income Tax Fri, 29 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67481