Assessee did not file the return within due date, did not comply with the notice issued u/s 142(1) and still won the case against income escaping assessment

Assessee did not file the return within due date, did not comply with the notice issued u/s 142(1) and still won the case against income escaping assessment https://www.taxtmi.com/news?id=399 A later re-assessment notice is invalid if the assessing officer previously initiated assessment proceedings by issuing an initial notice calling for a return and the reassessment machinery was thereby set in motion but remained uncompleted and its statutory period expired; a fresh notice cannot revive those lapsed proceedings. en-us Thu, 01 May 2008 21:58:00 +0530 Mon, 23 Jun 2008 15:27:00 +0530 TaxTMI RSS Generator Assessee did not file the return within due date, did not comply with the notice issued u/s 142(1) and still won the case against income escaping assessment https://www.taxtmi.com/news?id=399 A later re-assessment notice is invalid if the assessing officer previously initiated assessment proceedings by issuing an initial notice calling for a return and the reassessment machinery was thereby set in motion but remained uncompleted and its statutory period expired; a fresh notice cannot revive those lapsed proceedings. News - Thu, 01 May 2008 21:58:00 +0530 https://www.taxtmi.com/news?id=399