https://www.taxtmi.com/caselaws?id=345464 The court held that the second notice under Section 148 of the Income Tax Act, 1961, and all proceedings stemming from it were invalid due to procedural defects, including lack of continuity with the first notice and absence of Additional CIT approval. The inadequate communication of reasons for reopening the assessment and other procedural lapses further invalidated the reassessment proceedings. Consequently, the court set aside all notices and proceedings under Section 148, including the assessment order, in favor of the petitioner, Mastech Technologies Pvt. Ltd., without costs. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 30 Nov 2022 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345464 The court held that the second notice under Section 148 of the Income Tax Act, 1961, and all proceedings stemming from it were invalid due to procedural defects, including lack of continuity with the first notice and absence of Additional CIT approval. The inadequate communication of reasons for reopening the assessment and other procedural lapses further invalidated the reassessment proceedings. Consequently, the court set aside all notices and proceedings under Section 148, including the assessment order, in favor of the petitioner, Mastech Technologies Pvt. Ltd., without costs. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345464