https://www.taxtmi.com/caselaws?id=284339 The Tribunal allowed the appeals for assessment years 1997-98 and 1998-99, quashing the reassessment proceedings as the notice issued under Section 148 was barred by limitation. Other issues, including addition of unexplained deposits and interest on deposits in the HSBC Geneva account, were not addressed on merits due to the limitation issue. The Tribunal did not rule on the contention of double taxation as the reassessment proceedings were quashed. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2019 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284339 The Tribunal allowed the appeals for assessment years 1997-98 and 1998-99, quashing the reassessment proceedings as the notice issued under Section 148 was barred by limitation. Other issues, including addition of unexplained deposits and interest on deposits in the HSBC Geneva account, were not addressed on merits due to the limitation issue. The Tribunal did not rule on the contention of double taxation as the reassessment proceedings were quashed. Case-Laws Income Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284339