https://www.taxtmi.com/caselaws?id=282204 The appeal was allowed in favor of the assessee regarding the deletion of the addition of Rs. 2,67,219 and the non-charging of interest under sections 139(8) and 217. The reopening of the assessment under section 148 was deemed invalid. However, the assessment order dated 30th March 1989 was considered valid despite the invalidity of the section 148 notice. The directions issued under section 144A were found not to render the proceedings illegal, although they impacted the quantum of addition. en-us Fri, 28 Jul 1995 00:00:00 +0530 Fri, 26 Jul 2019 14:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282204 The appeal was allowed in favor of the assessee regarding the deletion of the addition of Rs. 2,67,219 and the non-charging of interest under sections 139(8) and 217. The reopening of the assessment under section 148 was deemed invalid. However, the assessment order dated 30th March 1989 was considered valid despite the invalidity of the section 148 notice. The directions issued under section 144A were found not to render the proceedings illegal, although they impacted the quantum of addition. Case-Laws Income Tax Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282204