https://www.taxtmi.com/caselaws?id=283941 The ITAT invalidated the reassessment proceedings due to non-issuance of notice under Section 143(2), improper initiation under Section 148, and reliance on quashed Sales Tax Department findings without verification. The appeal of the assessee was allowed, rendering the reassessment and additions void. The ITAT did not address the merits of the additions as they became irrelevant following the reassessment's invalidation. en-us Mon, 05 Nov 2018 00:00:00 +0530 Tue, 22 Oct 2019 07:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283941 The ITAT invalidated the reassessment proceedings due to non-issuance of notice under Section 143(2), improper initiation under Section 148, and reliance on quashed Sales Tax Department findings without verification. The appeal of the assessee was allowed, rendering the reassessment and additions void. The ITAT did not address the merits of the additions as they became irrelevant following the reassessment's invalidation. Case-Laws Income Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283941