https://www.taxtmi.com/caselaws?id=189239 The court quashed the reassessment proceedings due to the invalidity of the notice issued under section 148 and deleted the addition of Rs. 2,21,200 on the merits. Both appeals were allowed, emphasizing the necessity of proper procedural adherence and the requirement for concrete evidence in tax assessments. en-us Fri, 23 Jul 2004 00:00:00 +0530 Mon, 02 Jan 2017 17:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189239 The court quashed the reassessment proceedings due to the invalidity of the notice issued under section 148 and deleted the addition of Rs. 2,21,200 on the merits. Both appeals were allowed, emphasizing the necessity of proper procedural adherence and the requirement for concrete evidence in tax assessments. Case-Laws Income Tax Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189239