https://www.taxtmi.com/caselaws?id=325739 The Tribunal allowed the appeal, quashing the notice issued under Section 148 and all subsequent proceedings, including the reassessment order. The Tribunal found that the Assessing Officer's actions lacked independent application of mind, rendering the initiation of proceedings under Section 147 invalid. The appeal was allowed in favor of the assessee based on legal grounds, making other grounds on merits irrelevant. en-us Fri, 19 Feb 2016 00:00:00 +0530 Mon, 28 Mar 2016 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325739 The Tribunal allowed the appeal, quashing the notice issued under Section 148 and all subsequent proceedings, including the reassessment order. The Tribunal found that the Assessing Officer's actions lacked independent application of mind, rendering the initiation of proceedings under Section 147 invalid. The appeal was allowed in favor of the assessee based on legal grounds, making other grounds on merits irrelevant. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325739