https://www.taxtmi.com/caselaws?id=189665 The Tribunal dismissed the appeals, ruling that the notices under section 148 issued in March 2001 were not valid. It upheld the CIT(A)'s decision to cancel the assessments based on those notices. The Tribunal emphasized the procedural necessity of concluding earlier proceedings before initiating fresh reassessment proceedings. en-us Fri, 20 Jun 2003 00:00:00 +0530 Mon, 16 Jan 2017 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189665 The Tribunal dismissed the appeals, ruling that the notices under section 148 issued in March 2001 were not valid. It upheld the CIT(A)'s decision to cancel the assessments based on those notices. The Tribunal emphasized the procedural necessity of concluding earlier proceedings before initiating fresh reassessment proceedings. Case-Laws Income Tax Fri, 20 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189665