https://www.taxtmi.com/caselaws?id=182487 The Tribunal ruled in favor of the Assessee, holding that the notice u/s. 148 and reassessment order u/s. 147 were illegal and lacked jurisdiction. The assessment was reopened without fresh material, similar to precedent cases, rendering the reopening invalid. Consequently, the Tribunal quashed the assessment order under section 148, allowing the Assessee's appeal. Other grounds raised were not addressed as the assessment order was already invalidated. en-us Tue, 17 Nov 2015 00:00:00 +0530 Wed, 11 May 2016 23:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182487 The Tribunal ruled in favor of the Assessee, holding that the notice u/s. 148 and reassessment order u/s. 147 were illegal and lacked jurisdiction. The assessment was reopened without fresh material, similar to precedent cases, rendering the reopening invalid. Consequently, the Tribunal quashed the assessment order under section 148, allowing the Assessee's appeal. Other grounds raised were not addressed as the assessment order was already invalidated. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182487