https://www.taxtmi.com/caselaws?id=151779 The Tribunal found the AO's issuance of a notice under section 148 invalid as the assessment under section 143(3) was still pending. Consequently, the reassessment proceedings were deemed illegal, canceled, and the appeal by the assessee was allowed without further examination of the case merits. en-us Wed, 26 Apr 2006 00:00:00 +0530 Sat, 15 Jun 2013 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151779 The Tribunal found the AO's issuance of a notice under section 148 invalid as the assessment under section 143(3) was still pending. Consequently, the reassessment proceedings were deemed illegal, canceled, and the appeal by the assessee was allowed without further examination of the case merits. Case-Laws Income Tax Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151779