https://www.taxtmi.com/caselaws?id=67483 The Tribunal found that the notice under section 148 was issued without proper jurisdiction, leading to the quashing of the proceedings initiated based on that notice. The assessment by the Income-tax Officer under section 148 was annulled, and the assessee's appeal was allowed. en-us Wed, 22 Jan 1992 00:00:00 +0530 Thu, 10 Mar 2011 17:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67483 The Tribunal found that the notice under section 148 was issued without proper jurisdiction, leading to the quashing of the proceedings initiated based on that notice. The assessment by the Income-tax Officer under section 148 was annulled, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 22 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67483