https://www.taxtmi.com/caselaws?id=420952 The Tribunal quashed the reassessment proceedings due to various legal deficiencies, such as improper application of Section 147, lack of proper sanction under Section 151, failure to issue notice under Section 143(2), and jurisdictional errors under Section 147/148. As a result, the appeal by the assessee was successful. en-us Mon, 11 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420952 The Tribunal quashed the reassessment proceedings due to various legal deficiencies, such as improper application of Section 147, lack of proper sanction under Section 151, failure to issue notice under Section 143(2), and jurisdictional errors under Section 147/148. As a result, the appeal by the assessee was successful. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420952