https://www.taxtmi.com/caselaws?id=391013 The court allowed the assessment proceedings to continue but prohibited the enforcement of the re-assessment order. The petitioner was granted the liberty to appeal the re-assessment order before the Commissioner of Income Tax (Appeals) and requested that any resulting demand not be enforced until the appeal decision. The court refrained from making observations on the case's merits, preserving all pleas and defenses. The Commissioner of Income Tax (Appeals) was directed to address all petitioner submissions, including the validity of the notice under Section 148, and the interim order was vacated, making the re-assessment order effective. en-us Thu, 09 Jan 2020 00:00:00 +0530 Thu, 16 Jan 2020 19:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391013 The court allowed the assessment proceedings to continue but prohibited the enforcement of the re-assessment order. The petitioner was granted the liberty to appeal the re-assessment order before the Commissioner of Income Tax (Appeals) and requested that any resulting demand not be enforced until the appeal decision. The court refrained from making observations on the case's merits, preserving all pleas and defenses. The Commissioner of Income Tax (Appeals) was directed to address all petitioner submissions, including the validity of the notice under Section 148, and the interim order was vacated, making the re-assessment order effective. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391013