https://www.taxtmi.com/caselaws?id=434708 The Tribunal quashed the reassessment proceedings and order due to the initiation under a non-existent provision, mechanical approval by the Pr. CIT, and non-compliance with the disclosure of material facts under Section 147. Other grounds challenging the validity of reassessment were not addressed as a result. The assessee's appeal was partially allowed. en-us Thu, 23 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434708 The Tribunal quashed the reassessment proceedings and order due to the initiation under a non-existent provision, mechanical approval by the Pr. CIT, and non-compliance with the disclosure of material facts under Section 147. Other grounds challenging the validity of reassessment were not addressed as a result. The assessee's appeal was partially allowed. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434708