https://www.taxtmi.com/caselaws?id=332448 The Tribunal found the reassessment proceedings initiated under sections 147/148 invalid due to the notice being issued to a non-existent Hindu Undivided Family (HUF) and under an incorrect Permanent Account Number (PAN). Consequently, the reassessment order was set aside, making all other grounds raised by the assessee irrelevant. The assessee's appeal was allowed, and the Revenue's appeal was dismissed, with consequential proceedings under section 154 deemed non-existent. en-us Fri, 05 Aug 2016 00:00:00 +0530 Sat, 17 Sep 2016 11:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332448 The Tribunal found the reassessment proceedings initiated under sections 147/148 invalid due to the notice being issued to a non-existent Hindu Undivided Family (HUF) and under an incorrect Permanent Account Number (PAN). Consequently, the reassessment order was set aside, making all other grounds raised by the assessee irrelevant. The assessee's appeal was allowed, and the Revenue's appeal was dismissed, with consequential proceedings under section 154 deemed non-existent. Case-Laws Income Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332448