https://www.taxtmi.com/caselaws?id=435326 The Tribunal allowed the appeal filed by the assessee, quashing the initiation of reassessment proceedings under section 147 and the issuance of notice under section 148. The Tribunal found that the notice under section 148 was invalid as the Assessing Officer had not applied his mind properly and had erroneously stated that the assessee did not file a return for the relevant assessment year. The Tribunal relied on a Delhi High Court judgment to support its decision. Consequently, all subsequent proceedings and orders were also quashed, with the appeal being allowed on 13.03.2023. en-us Mon, 13 Mar 2023 00:00:00 +0530 Fri, 17 Mar 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435326 The Tribunal allowed the appeal filed by the assessee, quashing the initiation of reassessment proceedings under section 147 and the issuance of notice under section 148. The Tribunal found that the notice under section 148 was invalid as the Assessing Officer had not applied his mind properly and had erroneously stated that the assessee did not file a return for the relevant assessment year. The Tribunal relied on a Delhi High Court judgment to support its decision. Consequently, all subsequent proceedings and orders were also quashed, with the appeal being allowed on 13.03.2023. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435326