https://www.taxtmi.com/caselaws?id=385584 The ITAT held assessments for the mentioned years invalid due to non-communication of reasons for issuing notice u/s 148, citing the obligation to communicate reasons as per legal precedents. The ITAT emphasized that assessments made without communicating reasons are bad in law, quashing the orders u/s 147 r.w.s. 143(3) and allowing the assessee's appeal. The ITAT rejected arguments that non-communication was not fatal to assessment proceedings, aligning with established legal principles. The ITAT dismissed the revenue's Miscellaneous Applications, stating no mistake in the earlier order and upholding reliance on legal precedents. en-us Fri, 06 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385584 The ITAT held assessments for the mentioned years invalid due to non-communication of reasons for issuing notice u/s 148, citing the obligation to communicate reasons as per legal precedents. The ITAT emphasized that assessments made without communicating reasons are bad in law, quashing the orders u/s 147 r.w.s. 143(3) and allowing the assessee's appeal. The ITAT rejected arguments that non-communication was not fatal to assessment proceedings, aligning with established legal principles. The ITAT dismissed the revenue's Miscellaneous Applications, stating no mistake in the earlier order and upholding reliance on legal precedents. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385584