https://www.taxtmi.com/caselaws?id=126833 The High Court dismissed the appeal challenging the order passed by the Income-tax Appellate Tribunal, which quashed the assessment for the assessment year 2001-02 due to the absence of a valid notice under section 148 of the Income-tax Act, 1961. The Court held that the assessment order was invalid as no notice under section 148 had been served. The appellant's reliance on section 292BB was rejected as it was not applicable to the relevant assessment year and was not raised before the Tribunal. Consequently, the appeal was dismissed, affirming the Tribunal's decision. en-us Mon, 20 Oct 2008 00:00:00 +0530 Thu, 04 Jul 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126833 The High Court dismissed the appeal challenging the order passed by the Income-tax Appellate Tribunal, which quashed the assessment for the assessment year 2001-02 due to the absence of a valid notice under section 148 of the Income-tax Act, 1961. The Court held that the assessment order was invalid as no notice under section 148 had been served. The appellant's reliance on section 292BB was rejected as it was not applicable to the relevant assessment year and was not raised before the Tribunal. Consequently, the appeal was dismissed, affirming the Tribunal's decision. Case-Laws Income Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126833