https://www.taxtmi.com/caselaws?id=397643 The Tribunal upheld the decision to quash the re-assessment proceedings initiated under section 147/148 of the I.T. Act, 1961, due to the defective notice received by the assessee, rendering the assessment order invalid. Both the Departmental Appeal and the Cross Objection by the Assessee were dismissed, emphasizing the significance of adhering to procedural requirements in initiating re-assessment proceedings. en-us Wed, 04 Mar 2020 00:00:00 +0530 Mon, 24 Aug 2020 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397643 The Tribunal upheld the decision to quash the re-assessment proceedings initiated under section 147/148 of the I.T. Act, 1961, due to the defective notice received by the assessee, rendering the assessment order invalid. Both the Departmental Appeal and the Cross Objection by the Assessee were dismissed, emphasizing the significance of adhering to procedural requirements in initiating re-assessment proceedings. Case-Laws Income Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397643