https://www.taxtmi.com/caselaws?id=117890 The Tribunal dismissed the appeal challenging the jurisdictional validity of the notice under section 148 for reopening assessment, as grounds 1 to 3 were not pressed during the hearing. The Assessing Officer and CIT (Appeals) were criticized for various procedural violations and acting beyond jurisdiction, leading to the dismissal of the assessee's appeal on issues related to assessment orders, rent agreements, lease deeds, and legal rulings. The Tribunal emphasized the need to depart from earlier Tribunal decisions in subsequent assessment years. en-us Tue, 21 Sep 2004 00:00:00 +0530 Wed, 27 Jun 2012 12:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117890 The Tribunal dismissed the appeal challenging the jurisdictional validity of the notice under section 148 for reopening assessment, as grounds 1 to 3 were not pressed during the hearing. The Assessing Officer and CIT (Appeals) were criticized for various procedural violations and acting beyond jurisdiction, leading to the dismissal of the assessee's appeal on issues related to assessment orders, rent agreements, lease deeds, and legal rulings. The Tribunal emphasized the need to depart from earlier Tribunal decisions in subsequent assessment years. Case-Laws Income Tax Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117890