https://www.taxtmi.com/caselaws?id=401360 The appeal challenged the legality of an assessment order for Assessment Year 2008-09, raising objections to the re-opening of assessment, lack of independent satisfaction by the assessing officer, and errors in the process. The Tribunal ruled the notices issued in the deceased's name under section 148 and section 143(2) were invalid, quashing the Assessment Order. Judicial pronouncements emphasizing the invalidity of such notices were upheld, leading to the decision that the Assessment Order was void due to procedural irregularities. Further grounds raised by the assessee were deemed unnecessary for adjudication post the invalidation of the Assessment Order. en-us Fri, 28 Aug 2020 00:00:00 +0530 Sat, 05 Dec 2020 17:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401360 The appeal challenged the legality of an assessment order for Assessment Year 2008-09, raising objections to the re-opening of assessment, lack of independent satisfaction by the assessing officer, and errors in the process. The Tribunal ruled the notices issued in the deceased's name under section 148 and section 143(2) were invalid, quashing the Assessment Order. Judicial pronouncements emphasizing the invalidity of such notices were upheld, leading to the decision that the Assessment Order was void due to procedural irregularities. Further grounds raised by the assessee were deemed unnecessary for adjudication post the invalidation of the Assessment Order. Case-Laws Income Tax Fri, 28 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401360