https://www.taxtmi.com/caselaws?id=343097 The ITAT held that the initiation of proceedings under Section 148 was invalid due to inadequate authority approval and lack of independent assessment by the AO. The reassessment framed by the AO was declared invalid, leading to the allowance of the assessee's appeal against the reassessment. en-us Mon, 15 May 2017 00:00:00 +0530 Fri, 19 May 2017 07:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343097 The ITAT held that the initiation of proceedings under Section 148 was invalid due to inadequate authority approval and lack of independent assessment by the AO. The reassessment framed by the AO was declared invalid, leading to the allowance of the assessee's appeal against the reassessment. Case-Laws Income Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343097