https://www.taxtmi.com/caselaws?id=10290 A challenge to a reassessment notice under sections 147 and 148 became academic where the Tribunal had already decided the assessee's appeal on the merits of the assessment and no grievance was raised against those findings. The Revenue's substantial question was therefore not required to be answered, because the reassessment notice no longer survived as a live issue for adjudication. The appeal was dismissed on that basis. en-us Tue, 26 Aug 2003 00:00:00 +0530 Mon, 13 Jul 2009 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10290 A challenge to a reassessment notice under sections 147 and 148 became academic where the Tribunal had already decided the assessee's appeal on the merits of the assessment and no grievance was raised against those findings. The Revenue's substantial question was therefore not required to be answered, because the reassessment notice no longer survived as a live issue for adjudication. The appeal was dismissed on that basis. Case-Laws Income Tax Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10290