https://www.taxtmi.com/caselaws?id=204251 The Tribunal allowed the appeal of the assessee, finding that the notice u/s 148 was not served within the statutory limitation period, rendering the assessment unsustainable. As a result, the Tribunal did not address the other issues raised by the appellant, such as the justification of the reopening of assessment, the addition of unexplained gifts, or the charging of interest. The decision was pronounced in favor of the assessee on 14th January 2011. en-us Fri, 14 Jan 2011 00:00:00 +0530 Tue, 12 Jul 2011 00:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204251 The Tribunal allowed the appeal of the assessee, finding that the notice u/s 148 was not served within the statutory limitation period, rendering the assessment unsustainable. As a result, the Tribunal did not address the other issues raised by the appellant, such as the justification of the reopening of assessment, the addition of unexplained gifts, or the charging of interest. The decision was pronounced in favor of the assessee on 14th January 2011. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204251