https://www.taxtmi.com/caselaws?id=262798 Where the foundation of reassessment had already been set aside in connected appeals decided in favour of the assessee, the reassessment notice under section 148 could not be sustained at that stage. The HC disposed of the writ petition without adjudicating the reassessment on merits, while granting liberty to revive the matter if the connected decision were later reversed in favour of the revenue. en-us Thu, 07 Aug 2014 00:00:00 +0530 Wed, 19 Aug 2015 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262798 Where the foundation of reassessment had already been set aside in connected appeals decided in favour of the assessee, the reassessment notice under section 148 could not be sustained at that stage. The HC disposed of the writ petition without adjudicating the reassessment on merits, while granting liberty to revive the matter if the connected decision were later reversed in favour of the revenue. Case-Laws Income Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262798