https://www.taxtmi.com/caselaws?id=249608 The ITAT allowed the appeal of a partnership firm in a civil contracts business for the assessment year 2007-08. The appeal succeeded primarily due to the invalidity of the notice u/s. 148 and the unsustainable basis for re-assessment concerning the discrepancy between income figures in the return and TDS certificate. The judgment emphasized procedural irregularities and legal principles governing re-assessment proceedings. en-us Mon, 30 Jun 2014 00:00:00 +0530 Sat, 06 May 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249608 The ITAT allowed the appeal of a partnership firm in a civil contracts business for the assessment year 2007-08. The appeal succeeded primarily due to the invalidity of the notice u/s. 148 and the unsustainable basis for re-assessment concerning the discrepancy between income figures in the return and TDS certificate. The judgment emphasized procedural irregularities and legal principles governing re-assessment proceedings. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249608