https://www.taxtmi.com/caselaws?id=328178 The Tribunal allowed the appeal, ruling the notice issued under Section 148 as void ab-initio due to the absence of failure by the assessee to disclose all material facts. Consequently, the issues regarding disallowance of PF contributions and denial of deduction under Section 80IB were not addressed, as they became academic. The appeal favored the assessee. en-us Fri, 29 Apr 2016 00:00:00 +0530 Sat, 28 May 2016 08:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328178 The Tribunal allowed the appeal, ruling the notice issued under Section 148 as void ab-initio due to the absence of failure by the assessee to disclose all material facts. Consequently, the issues regarding disallowance of PF contributions and denial of deduction under Section 80IB were not addressed, as they became academic. The appeal favored the assessee. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328178