https://www.taxtmi.com/caselaws?id=68267 The Tribunal dismissed the appeals by the Revenue, upholding the CIT(A)'s order on all grounds. The notices under section 148 were found to be barred by limitation, and the proceedings under section 142(2A) were not in accordance with the law. The assessment was also held to be time-barred. en-us Fri, 20 Oct 2006 00:00:00 +0530 Fri, 13 Jul 2012 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68267 The Tribunal dismissed the appeals by the Revenue, upholding the CIT(A)'s order on all grounds. The notices under section 148 were found to be barred by limitation, and the proceedings under section 142(2A) were not in accordance with the law. The assessment was also held to be time-barred. Case-Laws Income Tax Fri, 20 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68267