https://www.taxtmi.com/caselaws?id=28909 The High Court upheld the Tribunal's decision to allow the assessee to raise additional grounds of appeal, emphasizing the importance of jurisdictional points. Additionally, the Court found the notices issued under sections 148 and 163 of the Income-tax Act, 1961 to be invalid as they were not preceded by a proper determination under section 163. Consequently, any reassessment based on these invalid notices was deemed invalid. The Court ruled in favor of the assessee on both issues, affirming the Tribunal's decisions. en-us Mon, 28 Sep 1981 00:00:00 +0530 Mon, 08 Mar 2010 15:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28909 The High Court upheld the Tribunal's decision to allow the assessee to raise additional grounds of appeal, emphasizing the importance of jurisdictional points. Additionally, the Court found the notices issued under sections 148 and 163 of the Income-tax Act, 1961 to be invalid as they were not preceded by a proper determination under section 163. Consequently, any reassessment based on these invalid notices was deemed invalid. The Court ruled in favor of the assessee on both issues, affirming the Tribunal's decisions. Case-Laws Income Tax Mon, 28 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28909