https://www.taxtmi.com/caselaws?id=390544 The Tribunal allowed the appeal, setting aside the notice under Section 148 and quashing the reassessment order. The Tribunal also directed the AO to delete the additions made during the reassessment proceedings, emphasizing the lack of tangible evidence and the improper assumption of jurisdiction under Section 147. en-us Tue, 31 Dec 2019 00:00:00 +0530 Mon, 06 Jan 2020 06:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390544 The Tribunal allowed the appeal, setting aside the notice under Section 148 and quashing the reassessment order. The Tribunal also directed the AO to delete the additions made during the reassessment proceedings, emphasizing the lack of tangible evidence and the improper assumption of jurisdiction under Section 147. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390544