https://www.taxtmi.com/caselaws?id=347343 The Tribunal found the reassessment under section 144/147 to be invalid due to the absence of a notice under section 148, failure to provide an opportunity to agents, and the lack of substantive additions. Consequently, the Tribunal allowed the appeals, quashing the assessment orders for both agents. As the assessment proceedings were annulled, the Tribunal did not address the merits of the case, considering it moot. en-us Mon, 05 Jun 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347343 The Tribunal found the reassessment under section 144/147 to be invalid due to the absence of a notice under section 148, failure to provide an opportunity to agents, and the lack of substantive additions. Consequently, the Tribunal allowed the appeals, quashing the assessment orders for both agents. As the assessment proceedings were annulled, the Tribunal did not address the merits of the case, considering it moot. Case-Laws Income Tax Mon, 05 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347343