https://www.taxtmi.com/caselaws?id=68821 The Tribunal quashed the reassessment proceedings initiated under Section 147 and held that the notice issued under Section 148 was invalid. The Tribunal found that initiating reassessment proceedings while the original return and refund claim were pending was not justifiable. Consequently, the reassessment proceedings were deemed invalid, and the appeal was allowed in favor of the assessee. en-us Wed, 31 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68821 The Tribunal quashed the reassessment proceedings initiated under Section 147 and held that the notice issued under Section 148 was invalid. The Tribunal found that initiating reassessment proceedings while the original return and refund claim were pending was not justifiable. Consequently, the reassessment proceedings were deemed invalid, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68821