https://www.taxtmi.com/caselaws?id=420680 The court set aside the notices issued under Section 148 of the Income Tax Act, ruling them as lacking jurisdiction, breaching natural justice principles, and misapplying Section 150. The court granted interim relief and emphasized the necessity of independent assessment by the Assessing Officer. The impugned notices were found to be procedurally incorrect and not supported by valid directions, leading to their annulment without costs. en-us Mon, 04 Apr 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420680 The court set aside the notices issued under Section 148 of the Income Tax Act, ruling them as lacking jurisdiction, breaching natural justice principles, and misapplying Section 150. The court granted interim relief and emphasized the necessity of independent assessment by the Assessing Officer. The impugned notices were found to be procedurally incorrect and not supported by valid directions, leading to their annulment without costs. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420680