https://www.taxtmi.com/caselaws?id=362922 The Tribunal found that the proceedings initiated under Section 147 and the notice issued under Section 148 of the Income Tax Act were without jurisdiction due to lack of independent application of mind by the Assessing Officer. Consequently, the assessment was quashed, rendering other issues raised by the assessee, such as the addition of unexplained expenditure and charging of interest, academic and not adjudicated. The appeal by the assessee was allowed. en-us Fri, 18 May 2018 00:00:00 +0530 Fri, 06 Jul 2018 05:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362922 The Tribunal found that the proceedings initiated under Section 147 and the notice issued under Section 148 of the Income Tax Act were without jurisdiction due to lack of independent application of mind by the Assessing Officer. Consequently, the assessment was quashed, rendering other issues raised by the assessee, such as the addition of unexplained expenditure and charging of interest, academic and not adjudicated. The appeal by the assessee was allowed. Case-Laws Income Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362922