https://www.taxtmi.com/caselaws?id=177075 The Tribunal partly allowed the appeal, primarily due to jurisdictional defects in the assessment process. The assessment under section 147 was invalidated for lack of notice under section 143(2). Other issues like capital gains computation and interest liability were not addressed. en-us Fri, 27 Jan 2012 00:00:00 +0530 Sat, 02 Jan 2016 12:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177075 The Tribunal partly allowed the appeal, primarily due to jurisdictional defects in the assessment process. The assessment under section 147 was invalidated for lack of notice under section 143(2). Other issues like capital gains computation and interest liability were not addressed. Case-Laws Income Tax Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177075