https://www.taxtmi.com/caselaws?id=401014 The Tribunal allowed the appeal, quashing the reassessment notice u/s 148 and the consequent reassessment order u/s 144/147. The Tribunal found the delay in filing the appeal was condoned due to valid reasons, and the Assessing Officer lacked jurisdiction to issue notice u/s 148 before the expiration of the time limit for issuing notice u/s 143(2). The reassessment proceedings were deemed invalid, and the merits of the addition made by the Assessing Officer were not addressed as a result. en-us Fri, 20 Nov 2020 00:00:00 +0530 Wed, 25 Nov 2020 10:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401014 The Tribunal allowed the appeal, quashing the reassessment notice u/s 148 and the consequent reassessment order u/s 144/147. The Tribunal found the delay in filing the appeal was condoned due to valid reasons, and the Assessing Officer lacked jurisdiction to issue notice u/s 148 before the expiration of the time limit for issuing notice u/s 143(2). The reassessment proceedings were deemed invalid, and the merits of the addition made by the Assessing Officer were not addressed as a result. Case-Laws Income Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401014