https://www.taxtmi.com/caselaws?id=4387 The court held that the Assessing Officer's failure to comply with the mandatory provisions of sections 147 and 148 by not recording reasons for the issuance of the notice rendered the entire proceeding and consequential orders void ab initio. The action of the Assessing Officer was deemed illegal, arbitrary, and unjustified, emphasizing the importance of adhering to procedural mandates in tax assessment proceedings. en-us Tue, 04 Sep 2007 00:00:00 +0530 Sat, 26 Jul 2008 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4387 The court held that the Assessing Officer's failure to comply with the mandatory provisions of sections 147 and 148 by not recording reasons for the issuance of the notice rendered the entire proceeding and consequential orders void ab initio. The action of the Assessing Officer was deemed illegal, arbitrary, and unjustified, emphasizing the importance of adhering to procedural mandates in tax assessment proceedings. Case-Laws Income Tax Tue, 04 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4387