https://www.taxtmi.com/caselaws?id=260164 The Tribunal found the assessment order under section 143(3) r.w.s. 147 to be without jurisdiction due to non-compliance with statutory provisions regarding approval for re-opening the assessment. The order was quashed, and the assessee's appeal was allowed, while the Revenue's cross-appeal was dismissed. The decision highlighted the importance of adherence to legal procedures and the necessity for approvals to be granted by designated authorities as required by law to uphold the integrity of the assessment process. en-us Wed, 25 Mar 2015 00:00:00 +0530 Fri, 29 May 2015 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260164 The Tribunal found the assessment order under section 143(3) r.w.s. 147 to be without jurisdiction due to non-compliance with statutory provisions regarding approval for re-opening the assessment. The order was quashed, and the assessee's appeal was allowed, while the Revenue's cross-appeal was dismissed. The decision highlighted the importance of adherence to legal procedures and the necessity for approvals to be granted by designated authorities as required by law to uphold the integrity of the assessment process. Case-Laws Income Tax Wed, 25 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260164