https://www.taxtmi.com/caselaws?id=273217 The court annulled the assessment, finding the initiation of proceedings under section 147 invalid due to the absence of independent satisfaction by the AO and procedural irregularities, including improper approval and failure to serve notice under section 143(2). Consequently, the appeals were allowed, rendering further examination of other issues unnecessary. en-us Wed, 12 Apr 2006 00:00:00 +0530 Mon, 11 Mar 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273217 The court annulled the assessment, finding the initiation of proceedings under section 147 invalid due to the absence of independent satisfaction by the AO and procedural irregularities, including improper approval and failure to serve notice under section 143(2). Consequently, the appeals were allowed, rendering further examination of other issues unnecessary. Case-Laws Income Tax Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273217