https://www.taxtmi.com/caselaws?id=333788 The Tribunal quashed the reassessment proceedings under Section 147/148 due to the Assessing Officer's lack of independent verification of information from the Investigation Wing and the invalidity of the notice issued under Section 148. Consequently, the Tribunal did not address other issues raised by the assessee, rendering them academic. The appeal of the assessee was allowed. en-us Wed, 05 Oct 2016 00:00:00 +0530 Mon, 24 Oct 2016 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333788 The Tribunal quashed the reassessment proceedings under Section 147/148 due to the Assessing Officer's lack of independent verification of information from the Investigation Wing and the invalidity of the notice issued under Section 148. Consequently, the Tribunal did not address other issues raised by the assessee, rendering them academic. The appeal of the assessee was allowed. Case-Laws Income Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333788