https://www.taxtmi.com/caselaws?id=428137 The Tribunal condoned the delay in filing the appeal due to personal difficulties faced by the appellant's counsel. The Tribunal found the assessment order invalid as the notice under section 148 was not validly served on the appellant, leading to the dismissal of the appeal against the initiation of proceedings under section 147 of the Income Tax Act. The Tribunal emphasized the necessity of proper notice service for such proceedings, ultimately setting aside the Commissioner's order and allowing the appeal. en-us Thu, 08 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428137 The Tribunal condoned the delay in filing the appeal due to personal difficulties faced by the appellant's counsel. The Tribunal found the assessment order invalid as the notice under section 148 was not validly served on the appellant, leading to the dismissal of the appeal against the initiation of proceedings under section 147 of the Income Tax Act. The Tribunal emphasized the necessity of proper notice service for such proceedings, ultimately setting aside the Commissioner's order and allowing the appeal. Case-Laws Income Tax Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428137