https://www.taxtmi.com/caselaws?id=209417 The Tribunal deemed the assessment proceedings under section 144 read with section 147 as invalid due to the premature issuance of the notice under section 148, resulting in the quashing of lower authorities' orders. Consequently, the appeal of the assessee was allowed, and the Revenue's appeal was dismissed. en-us Wed, 30 Jun 2010 00:00:00 +0530 Wed, 14 Dec 2011 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209417 The Tribunal deemed the assessment proceedings under section 144 read with section 147 as invalid due to the premature issuance of the notice under section 148, resulting in the quashing of lower authorities' orders. Consequently, the appeal of the assessee was allowed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209417