https://www.taxtmi.com/caselaws?id=71296 The Tribunal allowed all nine appeals filed by the assessee, holding that the family members did not constitute an 'Association of Persons' (AoP) for their dairy business. The reassessment proceedings initiated under section 147 were deemed invalid as notices were not served on all four members, rendering the jurisdiction unsustainable. Additionally, the notices issued under section 148 were found to be improperly served, leading to the quashing of assessment orders. en-us Mon, 30 Apr 2007 00:00:00 +0530 Fri, 22 Apr 2011 14:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71296 The Tribunal allowed all nine appeals filed by the assessee, holding that the family members did not constitute an 'Association of Persons' (AoP) for their dairy business. The reassessment proceedings initiated under section 147 were deemed invalid as notices were not served on all four members, rendering the jurisdiction unsustainable. Additionally, the notices issued under section 148 were found to be improperly served, leading to the quashing of assessment orders. Case-Laws Income Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71296