https://www.taxtmi.com/caselaws?id=291781 The Tribunal held that the notice issued under section 148 before the expiry of the time period for issuing notice under section 143(2) was bad in law. Consequently, the reassessment order based on such notice was also deemed invalid. The reassessment order under section 143(3)/147 was canceled, and the assessee's appeal was allowed. The other grounds of appeal regarding the merits of addition were dismissed as infructuous. The order was pronounced in open court on 8/11/2016. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 24 Nov 2020 20:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291781 The Tribunal held that the notice issued under section 148 before the expiry of the time period for issuing notice under section 143(2) was bad in law. Consequently, the reassessment order based on such notice was also deemed invalid. The reassessment order under section 143(3)/147 was canceled, and the assessee's appeal was allowed. The other grounds of appeal regarding the merits of addition were dismissed as infructuous. The order was pronounced in open court on 8/11/2016. Case-Laws Income Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291781