https://www.taxtmi.com/caselaws?id=191418 The ITAT quashed the reopening proceedings due to the unsigned notice under Section 148 and the improper recording of reasons, rendering the assessment order invalid. The Tribunal did not address the merits of the case, as the jurisdictional defects were sufficient to decide the appeal in favor of the assessee. The appeal was allowed, and the reassessment order was set aside. en-us Mon, 22 Aug 2016 00:00:00 +0530 Mon, 03 Apr 2017 07:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191418 The ITAT quashed the reopening proceedings due to the unsigned notice under Section 148 and the improper recording of reasons, rendering the assessment order invalid. The Tribunal did not address the merits of the case, as the jurisdictional defects were sufficient to decide the appeal in favor of the assessee. The appeal was allowed, and the reassessment order was set aside. Case-Laws Income Tax Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191418