https://www.taxtmi.com/caselaws?id=181604 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and quashing the reassessment proceedings due to the invalid notice issued under section 148 while rectification proceedings under section 154 were pending. The Tribunal held that it was impermissible for the AO to initiate assessment proceedings under section 147 during the pendency of rectification proceedings. Consequently, the reassessment proceedings and the challenge against the deduction under section 80HHC were deemed invalid. en-us Fri, 16 Jan 2009 00:00:00 +0530 Wed, 20 Apr 2016 15:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181604 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and quashing the reassessment proceedings due to the invalid notice issued under section 148 while rectification proceedings under section 154 were pending. The Tribunal held that it was impermissible for the AO to initiate assessment proceedings under section 147 during the pendency of rectification proceedings. Consequently, the reassessment proceedings and the challenge against the deduction under section 80HHC were deemed invalid. Case-Laws Income Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181604