https://www.taxtmi.com/caselaws?id=370448 The Tribunal allowed the appeal, quashing the reassessment under Section 148 of the Income Tax Act, 1961, citing that it cannot be initiated based on grounds for dropped rectification proceedings under Section 154. The other issues raised were not addressed due to this outcome. en-us Tue, 13 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 08:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370448 The Tribunal allowed the appeal, quashing the reassessment under Section 148 of the Income Tax Act, 1961, citing that it cannot be initiated based on grounds for dropped rectification proceedings under Section 154. The other issues raised were not addressed due to this outcome. Case-Laws Income Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370448