https://www.taxtmi.com/caselaws?id=68022 The Tribunal found that the notice issued under Section 148 of the IT Act was without proper jurisdiction as there was no material available to suggest that the assessee's income had escaped assessment. Consequently, the proceedings initiated based on that notice were quashed. The Tribunal dismissed objections raised by the Departmental Representative and annulled the assessment, allowing the appeal filed by the assessee. en-us Fri, 09 Aug 1991 00:00:00 +0530 Wed, 16 Mar 2011 14:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68022 The Tribunal found that the notice issued under Section 148 of the IT Act was without proper jurisdiction as there was no material available to suggest that the assessee's income had escaped assessment. Consequently, the proceedings initiated based on that notice were quashed. The Tribunal dismissed objections raised by the Departmental Representative and annulled the assessment, allowing the appeal filed by the assessee. Case-Laws Income Tax Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68022