https://www.taxtmi.com/highlights?id=64404 Reopening of assessment u//s 147 - The invalid notices so issued by the respondents vitiate the entire reassessment proceedings initiated against the appellant. Admittedly, no notice u/s 148 was issued by the second respondent, who is the jurisdictional assessing officer, for reassessment of the return of income of the appellant, within the time frame stipulated under the Act. - HC en-us Mon, 04 Jul 2022 09:09:02 +0530 Mon, 04 Jul 2022 09:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64404 Reopening of assessment u//s 147 - The invalid notices so issued by the respondents vitiate the entire reassessment proceedings initiated against the appellant. Admittedly, no notice u/s 148 was issued by the second respondent, who is the jurisdictional assessing officer, for reassessment of the return of income of the appellant, within the time frame stipulated under the Act. - HC Highlights Income Tax Mon, 04 Jul 2022 09:09:02 +0530 https://www.taxtmi.com/highlights?id=64404