https://www.taxtmi.com/caselaws?id=419742 The appeal was allowed as the Tribunal held that assessments framed without providing reasons under section 148(2) of the Income Tax Act are invalid. The order of the Commissioner of Income Tax (Appeals) was set aside, and the assessment under section 143(3) was quashed due to the failure to supply reasons during assessment proceedings. Other grounds on merits were left open for future consideration if needed. en-us Wed, 16 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 07:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419742 The appeal was allowed as the Tribunal held that assessments framed without providing reasons under section 148(2) of the Income Tax Act are invalid. The order of the Commissioner of Income Tax (Appeals) was set aside, and the assessment under section 143(3) was quashed due to the failure to supply reasons during assessment proceedings. Other grounds on merits were left open for future consideration if needed. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419742