https://www.taxtmi.com/caselaws?id=186288 The ITAT Mumbai allowed the appeal, ruling in favor of the assessee by quashing the assessment. The court emphasized that the notice under section 147 was invalid due to incomplete section 154 proceedings, leading to the procedural error in reopening the assessment. As a result, the assessment order was set aside, and other issues within the order remained unresolved. en-us Wed, 16 May 2012 00:00:00 +0530 Tue, 13 Sep 2016 16:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186288 The ITAT Mumbai allowed the appeal, ruling in favor of the assessee by quashing the assessment. The court emphasized that the notice under section 147 was invalid due to incomplete section 154 proceedings, leading to the procedural error in reopening the assessment. As a result, the assessment order was set aside, and other issues within the order remained unresolved. Case-Laws Income Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186288