https://www.taxtmi.com/caselaws?id=178271 The Appellate Tribunal quashed the reassessment proceedings initiated under section 147 due to the premature issuance of notice before the expiration of the time limit for issuing notice under section 143(2). As a result, the appeal of the assessee was allowed, and there was no need to address the other grounds on merit. en-us Fri, 16 Jul 2010 00:00:00 +0530 Mon, 01 Feb 2016 13:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178271 The Appellate Tribunal quashed the reassessment proceedings initiated under section 147 due to the premature issuance of notice before the expiration of the time limit for issuing notice under section 143(2). As a result, the appeal of the assessee was allowed, and there was no need to address the other grounds on merit. Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178271