https://www.taxtmi.com/caselaws?id=117176 The Tribunal found the notice issued under section 148 of the Income Tax Act to be invalid as the Assessing Officer lacked material linking the assessee to the reasons recorded, which were deemed not in good faith. Consequently, the assessment was annulled, and the Revenue's appeal was dismissed while the assessee's cross-objection was allowed. en-us Mon, 30 Dec 2002 00:00:00 +0530 Wed, 20 Jun 2012 17:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117176 The Tribunal found the notice issued under section 148 of the Income Tax Act to be invalid as the Assessing Officer lacked material linking the assessee to the reasons recorded, which were deemed not in good faith. Consequently, the assessment was annulled, and the Revenue's appeal was dismissed while the assessee's cross-objection was allowed. Case-Laws Income Tax Mon, 30 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117176