https://www.taxtmi.com/caselaws?id=234303 The court held that the proceedings initiated under Section 147/148 of the Income Tax Act were invalid due to additional reasons being recorded after the issuance of the notice. Consequently, the additions made on account of provision for doubtful debts, unabsorbed depreciation, and disallowance under Section 14A were invalidated. The court upheld the Tribunal's decision to quash the assessment, dismissing the appeal without raising any substantial question of law. en-us Fri, 26 Apr 2013 00:00:00 +0530 Fri, 06 Dec 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234303 The court held that the proceedings initiated under Section 147/148 of the Income Tax Act were invalid due to additional reasons being recorded after the issuance of the notice. Consequently, the additions made on account of provision for doubtful debts, unabsorbed depreciation, and disallowance under Section 14A were invalidated. The court upheld the Tribunal's decision to quash the assessment, dismissing the appeal without raising any substantial question of law. Case-Laws Income Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234303