https://www.taxtmi.com/caselaws?id=368451 The Tribunal found that the notice issued under section 153C and assessment orders under section 143(3) were invalid due to non-compliance with statutory provisions. Additionally, the notice under section 148 and assessment order under section 147 were deemed void ab initio. The Tribunal ruled against double taxation on the same income and emphasized the importance of complying with prescribed procedures under section 153C. Consequently, the Tribunal allowed the assessee's cross objections and dismissed the Revenue's appeals. en-us Wed, 29 Aug 2018 00:00:00 +0530 Wed, 10 Apr 2019 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368451 The Tribunal found that the notice issued under section 153C and assessment orders under section 143(3) were invalid due to non-compliance with statutory provisions. Additionally, the notice under section 148 and assessment order under section 147 were deemed void ab initio. The Tribunal ruled against double taxation on the same income and emphasized the importance of complying with prescribed procedures under section 153C. Consequently, the Tribunal allowed the assessee's cross objections and dismissed the Revenue's appeals. Case-Laws Income Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368451