https://www.taxtmi.com/caselaws?id=72002 The Tribunal dismissed the Department's appeal against the deletion of an addition under income from undisclosed sources, upholding the deletion based on the facts of the case. Additionally, the Tribunal allowed the assessee's cross-objection regarding the legality of the notice issued under section 148 of the Income Tax Act, quashing the subsequent notice as it was issued while assessment proceedings were still ongoing. The Tribunal's decision emphasized that reassessment proceedings cannot commence unless the assessment proceedings based on the return already filed are concluded. en-us Tue, 30 Dec 2008 00:00:00 +0530 Thu, 28 Apr 2011 17:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72002 The Tribunal dismissed the Department's appeal against the deletion of an addition under income from undisclosed sources, upholding the deletion based on the facts of the case. Additionally, the Tribunal allowed the assessee's cross-objection regarding the legality of the notice issued under section 148 of the Income Tax Act, quashing the subsequent notice as it was issued while assessment proceedings were still ongoing. The Tribunal's decision emphasized that reassessment proceedings cannot commence unless the assessment proceedings based on the return already filed are concluded. Case-Laws Income Tax Tue, 30 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72002