https://www.taxtmi.com/caselaws?id=429553 The Tribunal dismissed the revenue's appeal, upholding the Commissioner of Income-tax (Appeals) decision to quash the assessment under Sections 143(3) and 147 of the Income Tax Act due to the invalidity of the notice issued under Section 148 by an officer lacking jurisdiction. The Tribunal emphasized the necessity of a valid notice for reassessment proceedings, rendering the additions made by the Assessing Officer irrelevant. en-us Wed, 26 Oct 2022 00:00:00 +0530 Mon, 31 Oct 2022 08:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429553 The Tribunal dismissed the revenue's appeal, upholding the Commissioner of Income-tax (Appeals) decision to quash the assessment under Sections 143(3) and 147 of the Income Tax Act due to the invalidity of the notice issued under Section 148 by an officer lacking jurisdiction. The Tribunal emphasized the necessity of a valid notice for reassessment proceedings, rendering the additions made by the Assessing Officer irrelevant. Case-Laws Income Tax Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429553