https://www.taxtmi.com/caselaws?id=238896 The High Court dismissed the Department's appeal, upholding the orders of the appellate authorities due to the absence of valid assessment orders and procedural flaws in issuing notices under sections 148 and 143(2). The judgment favored the assessee on all substantial legal issues raised, emphasizing the necessity of proper assessment orders for reassessment under Section 147 and the adherence to prescribed time limits for issuing notices. en-us Thu, 31 Oct 2013 00:00:00 +0530 Sat, 02 Nov 2013 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238896 The High Court dismissed the Department's appeal, upholding the orders of the appellate authorities due to the absence of valid assessment orders and procedural flaws in issuing notices under sections 148 and 143(2). The judgment favored the assessee on all substantial legal issues raised, emphasizing the necessity of proper assessment orders for reassessment under Section 147 and the adherence to prescribed time limits for issuing notices. Case-Laws Income Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238896