https://www.taxtmi.com/caselaws?id=255371 The tribunal held that the proceedings initiated under section 147 by issuing a notice under section 148 were invalid as no income had escaped assessment at the time of issuing the notice. Therefore, the assessment framed under section 143(3)/148 was deemed void, and the appellant's appeal was allowed. en-us Fri, 05 Sep 2014 00:00:00 +0530 Thu, 15 Jan 2015 08:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255371 The tribunal held that the proceedings initiated under section 147 by issuing a notice under section 148 were invalid as no income had escaped assessment at the time of issuing the notice. Therefore, the assessment framed under section 143(3)/148 was deemed void, and the appellant's appeal was allowed. Case-Laws Income Tax Fri, 05 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255371