https://www.taxtmi.com/caselaws?id=351596 The tribunal found the initiation of proceedings under section 147 and the continuation of assessment proceedings to be ab initio void. The orders of the Assessing Officer and Commissioner of Income Tax (Appeals) were set aside, emphasizing adherence to higher judicial authority principles. The assessee's appeal was allowed, with the tribunal not specifically addressing the taxability issue of compensation for agricultural structures due to the invalidity of the assessment proceedings. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351596 The tribunal found the initiation of proceedings under section 147 and the continuation of assessment proceedings to be ab initio void. The orders of the Assessing Officer and Commissioner of Income Tax (Appeals) were set aside, emphasizing adherence to higher judicial authority principles. The assessee's appeal was allowed, with the tribunal not specifically addressing the taxability issue of compensation for agricultural structures due to the invalidity of the assessment proceedings. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351596