https://www.taxtmi.com/caselaws?id=330223 The Tribunal set aside the initiation of re-assessment proceedings under section 148, directing the Assessing Officer to conclude the section 154 proceedings first. The Tribunal emphasized that parallel proceedings on the same subject matter are impermissible, and earlier proceedings must be concluded before initiating fresh ones. Consequently, the appeal was allowed based on procedural grounds, without addressing the merits of the case, underscoring the importance of following due process in tax assessments. en-us Fri, 24 Jun 2016 00:00:00 +0530 Wed, 20 Jul 2016 13:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330223 The Tribunal set aside the initiation of re-assessment proceedings under section 148, directing the Assessing Officer to conclude the section 154 proceedings first. The Tribunal emphasized that parallel proceedings on the same subject matter are impermissible, and earlier proceedings must be concluded before initiating fresh ones. Consequently, the appeal was allowed based on procedural grounds, without addressing the merits of the case, underscoring the importance of following due process in tax assessments. Case-Laws Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330223