https://www.taxtmi.com/caselaws?id=402131 The Tribunal quashed the proceedings under sections 147/148 due to non-issuance of notice under section 143(2), lack of jurisdiction, and failure to provide adequate opportunity for being heard. The Tribunal directed the AO to reconsider the claims for land development expenses, deduction under section 54F, and brokerage, providing the assessee an opportunity to produce evidence. en-us Mon, 21 Dec 2020 00:00:00 +0530 Wed, 23 Dec 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402131 The Tribunal quashed the proceedings under sections 147/148 due to non-issuance of notice under section 143(2), lack of jurisdiction, and failure to provide adequate opportunity for being heard. The Tribunal directed the AO to reconsider the claims for land development expenses, deduction under section 54F, and brokerage, providing the assessee an opportunity to produce evidence. Case-Laws Income Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402131