https://www.taxtmi.com/caselaws?id=401928 The Tribunal allowed the appeal, quashing the reassessment proceedings and all consequent orders due to the AO's failure to record reasons before issuing the notice under section 148. The original grounds of appeal were not addressed as the reassessment was deemed invalid. The order was pronounced on 17/12/2020. en-us Thu, 17 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 07:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401928 The Tribunal allowed the appeal, quashing the reassessment proceedings and all consequent orders due to the AO's failure to record reasons before issuing the notice under section 148. The original grounds of appeal were not addressed as the reassessment was deemed invalid. The order was pronounced on 17/12/2020. Case-Laws Income Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401928