https://www.taxtmi.com/caselaws?id=284055 The Tribunal allowed the assessee's additional ground challenging the jurisdictional error in issuing the notice under Section 148 instead of Section 153C of the I.T. Act, 1961. This decision nullified the reassessment order under Section 148, with the Tribunal dismissing the other grounds related to the validity of the addition under Section 69A as academic. The appeal was partly allowed, providing relief to the assessee on the jurisdictional issue. en-us Fri, 14 Jun 2019 00:00:00 +0530 Thu, 24 Oct 2019 18:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284055 The Tribunal allowed the assessee's additional ground challenging the jurisdictional error in issuing the notice under Section 148 instead of Section 153C of the I.T. Act, 1961. This decision nullified the reassessment order under Section 148, with the Tribunal dismissing the other grounds related to the validity of the addition under Section 69A as academic. The appeal was partly allowed, providing relief to the assessee on the jurisdictional issue. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284055