https://www.taxtmi.com/caselaws?id=295267 The Tribunal upheld the validity of the notice under Section 143(2) and rejected the assessee's argument regarding the date of furnishing the return. It deemed the approval for reopening the assessment under Section 148 as mechanical and lacking detailed reasons, thus declaring the assessment void ab initio. The Tribunal dismissed the timeliness argument for the assessment order and allowed the appeal, setting aside the tax authorities' orders. en-us Fri, 31 Aug 2018 00:00:00 +0530 Thu, 27 May 2021 08:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295267 The Tribunal upheld the validity of the notice under Section 143(2) and rejected the assessee's argument regarding the date of furnishing the return. It deemed the approval for reopening the assessment under Section 148 as mechanical and lacking detailed reasons, thus declaring the assessment void ab initio. The Tribunal dismissed the timeliness argument for the assessment order and allowed the appeal, setting aside the tax authorities' orders. Case-Laws Income Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295267