https://www.taxtmi.com/caselaws?id=397414 The Tribunal allowed the appeal, quashing the reassessment proceedings due to multiple legal defects, including the invalid issuance of the second notice under Section 148, the improper approval by the CIT, and the lack of conditions for reopening beyond four years. The other grounds on merits were not adjudicated as they became academic. en-us Mon, 10 Aug 2020 00:00:00 +0530 Tue, 18 Aug 2020 07:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397414 The Tribunal allowed the appeal, quashing the reassessment proceedings due to multiple legal defects, including the invalid issuance of the second notice under Section 148, the improper approval by the CIT, and the lack of conditions for reopening beyond four years. The other grounds on merits were not adjudicated as they became academic. Case-Laws Income Tax Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397414