https://www.taxtmi.com/caselaws?id=432101 The Tribunal allowed the appeal of the assessee based on jurisdictional and procedural flaws in the assessment process. The assessment order was quashed due to the invalid issuance of the notice under section 148 by a non-jurisdictional ITO, emphasizing the importance of compliance with procedural requirements for jurisdictional purposes in income tax assessments. en-us Wed, 14 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432101 The Tribunal allowed the appeal of the assessee based on jurisdictional and procedural flaws in the assessment process. The assessment order was quashed due to the invalid issuance of the notice under section 148 by a non-jurisdictional ITO, emphasizing the importance of compliance with procedural requirements for jurisdictional purposes in income tax assessments. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432101