https://www.taxtmi.com/caselaws?id=407246 The High Court upheld the Tribunal's decision regarding the notice issued under Section 148 of the Income Tax Act for the assessment year 2011-12, emphasizing proper initiation of proceedings and adherence to natural justice principles. The Court dismissed the appeal, citing no substantial question of law. Concerns raised about re-assessment proceedings and compliance with mandatory conditions under Section 147 led to the matter being remanded back to the Assessing Officer for fresh adjudication, highlighting the importance of providing a fair opportunity and upholding natural justice principles in tax assessment cases. The appellant's arguments regarding lack of notice service and jurisdiction were deemed insufficient to overturn the Tribunal's ruling. en-us Wed, 31 Mar 2021 00:00:00 +0530 Tue, 04 May 2021 08:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407246 The High Court upheld the Tribunal's decision regarding the notice issued under Section 148 of the Income Tax Act for the assessment year 2011-12, emphasizing proper initiation of proceedings and adherence to natural justice principles. The Court dismissed the appeal, citing no substantial question of law. Concerns raised about re-assessment proceedings and compliance with mandatory conditions under Section 147 led to the matter being remanded back to the Assessing Officer for fresh adjudication, highlighting the importance of providing a fair opportunity and upholding natural justice principles in tax assessment cases. The appellant's arguments regarding lack of notice service and jurisdiction were deemed insufficient to overturn the Tribunal's ruling. Case-Laws Income Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407246