https://www.taxtmi.com/caselaws?id=426557 The Tribunal allowed the additional ground concerning the incorrect assumption of non-filing of the return, leading to the quashing of the notice under section 147 and declaring the assessment order void ab initio. Consequently, the appeal was partly allowed, highlighting the significance of accurate facts in reassessment proceedings and affirming legal precedents safeguarding taxpayers from erroneous reassessments. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 20 Aug 2022 08:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426557 The Tribunal allowed the additional ground concerning the incorrect assumption of non-filing of the return, leading to the quashing of the notice under section 147 and declaring the assessment order void ab initio. Consequently, the appeal was partly allowed, highlighting the significance of accurate facts in reassessment proceedings and affirming legal precedents safeguarding taxpayers from erroneous reassessments. Case-Laws Income Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426557