https://www.taxtmi.com/caselaws?id=406623 The Tribunal allowed the appeal, quashing the reassessment proceedings due to the invalid approval by the Addl. CIT and the non-service of notice under Section 148 before the specified date. The Tribunal did not address the merits of the addition of Rs. 30 lakhs under Section 68 and Rs. 60,000 under Section 69C as the reassessment proceedings were invalidated. The decision was rendered on 16.04.2021. en-us Fri, 16 Apr 2021 00:00:00 +0530 Sat, 17 Apr 2021 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406623 The Tribunal allowed the appeal, quashing the reassessment proceedings due to the invalid approval by the Addl. CIT and the non-service of notice under Section 148 before the specified date. The Tribunal did not address the merits of the addition of Rs. 30 lakhs under Section 68 and Rs. 60,000 under Section 69C as the reassessment proceedings were invalidated. The decision was rendered on 16.04.2021. Case-Laws Income Tax Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406623