https://www.taxtmi.com/caselaws?id=219731 The Tribunal found the notice issued under section 148 of the Income Tax Act invalid due to ongoing assessment proceedings initiated under section 142(1). Consequently, the assessment made under section 143(3) was quashed. The Tribunal emphasized the procedural irregularity in commencing reassessment proceedings while the original assessment was pending, leading to the appellant's appeal being allowed. en-us Tue, 05 Jun 2012 00:00:00 +0530 Sat, 15 Dec 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219731 The Tribunal found the notice issued under section 148 of the Income Tax Act invalid due to ongoing assessment proceedings initiated under section 142(1). Consequently, the assessment made under section 143(3) was quashed. The Tribunal emphasized the procedural irregularity in commencing reassessment proceedings while the original assessment was pending, leading to the appellant's appeal being allowed. Case-Laws Income Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219731