https://www.taxtmi.com/caselaws?id=414096 The Tribunal allowed both appeals, quashing the assessment order and deleting the penalty imposed under section 271(1)(c). The decision was based on the invalid service of notice under section 148, erroneous reopening of assessment under section 147, and the resulting invalidity of the assessment order. en-us Mon, 25 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414096 The Tribunal allowed both appeals, quashing the assessment order and deleting the penalty imposed under section 271(1)(c). The decision was based on the invalid service of notice under section 148, erroneous reopening of assessment under section 147, and the resulting invalidity of the assessment order. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414096