https://www.taxtmi.com/caselaws?id=10388 The Tribunal found the initiation of proceedings under section 148 of the Income-tax Act to be invalid due to discrepancies in the notings on the order-sheet, indicating the notice was issued before recording reasons under section 148(2). The court ruled in favor of the assessee, emphasizing the necessity of procedural compliance in initiating such proceedings to ensure fairness and adherence to statutory requirements. The judgment underscores the importance of following procedural rules in tax assessments to prevent challenges based on procedural irregularities. en-us Thu, 07 Oct 2004 00:00:00 +0530 Tue, 14 Jul 2009 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10388 The Tribunal found the initiation of proceedings under section 148 of the Income-tax Act to be invalid due to discrepancies in the notings on the order-sheet, indicating the notice was issued before recording reasons under section 148(2). The court ruled in favor of the assessee, emphasizing the necessity of procedural compliance in initiating such proceedings to ensure fairness and adherence to statutory requirements. The judgment underscores the importance of following procedural rules in tax assessments to prevent challenges based on procedural irregularities. Case-Laws Income Tax Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10388