https://www.taxtmi.com/caselaws?id=386130 The Tribunal ruled in favor of the assessee, holding that the Assessing Officer (AO) wrongly initiated proceedings under Section 148 instead of Section 153C, resulting in the assessments made under Section 143(3) read with Section 147 being invalid. Consequently, the Tribunal quashed the assessments for the Assessment Years 2007-08, 2008-09, and 2009-10, leading to the cancellation of the additions made in those assessments. The appeals of the assessee were fully allowed, and the orders of the Commissioner of Income Tax (Appeals) were set aside. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 23 Sep 2019 07:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386130 The Tribunal ruled in favor of the assessee, holding that the Assessing Officer (AO) wrongly initiated proceedings under Section 148 instead of Section 153C, resulting in the assessments made under Section 143(3) read with Section 147 being invalid. Consequently, the Tribunal quashed the assessments for the Assessment Years 2007-08, 2008-09, and 2009-10, leading to the cancellation of the additions made in those assessments. The appeals of the assessee were fully allowed, and the orders of the Commissioner of Income Tax (Appeals) were set aside. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386130