https://www.taxtmi.com/caselaws?id=390945 The Tribunal found the notice under Section 148 invalid due to prior proceedings under Section 153C, leading to the assessment order being set aside in favor of the assessee. The resolution of the primary issue made further adjudication on other issues unnecessary, resulting in the appeal being allowed. The order was pronounced on 09/01/2020. en-us Thu, 09 Jan 2020 00:00:00 +0530 Tue, 14 Jan 2020 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390945 The Tribunal found the notice under Section 148 invalid due to prior proceedings under Section 153C, leading to the assessment order being set aside in favor of the assessee. The resolution of the primary issue made further adjudication on other issues unnecessary, resulting in the appeal being allowed. The order was pronounced on 09/01/2020. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390945