https://www.taxtmi.com/caselaws?id=252898 The Tribunal upheld the CIT(A)'s decision to quash the reassessment proceedings and the notice under Section 148. It found that the Assessing Officer (AO) failed to apply an independent mind, violated principles of natural justice, and exceeded the jurisdiction intended under Section 147. Consequently, the reassessment and the additions made therein were deemed invalid. en-us Fri, 31 Oct 2014 00:00:00 +0530 Thu, 06 Nov 2014 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252898 The Tribunal upheld the CIT(A)'s decision to quash the reassessment proceedings and the notice under Section 148. It found that the Assessing Officer (AO) failed to apply an independent mind, violated principles of natural justice, and exceeded the jurisdiction intended under Section 147. Consequently, the reassessment and the additions made therein were deemed invalid. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252898