https://www.taxtmi.com/caselaws?id=329127 The Tribunal found the initiation of assessment proceedings under sections 147/148 of the Income Tax Act to be invalid due to procedural flaws, leading to the subsequent assessment order being deemed invalid and quashed. The appeal succeeded on this ground, while the issue of the eligibility of the assessee for the deduction under section 80IB(10) remained unaddressed due to the procedural infirmity. en-us Wed, 15 Jun 2016 00:00:00 +0530 Thu, 23 Jun 2016 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329127 The Tribunal found the initiation of assessment proceedings under sections 147/148 of the Income Tax Act to be invalid due to procedural flaws, leading to the subsequent assessment order being deemed invalid and quashed. The appeal succeeded on this ground, while the issue of the eligibility of the assessee for the deduction under section 80IB(10) remained unaddressed due to the procedural infirmity. Case-Laws Income Tax Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329127