https://www.taxtmi.com/caselaws?id=437469 The Tribunal quashed the reassessment order under Section 143(3) read with Section 147, deeming it void ab initio due to an invalid notice under Section 148 issued by an officer lacking jurisdiction. The appeal was allowed as all other issues raised became moot. The Tribunal emphasized the necessity of a valid notice for reassessment proceedings, following the precedent set in Y. Narayana Chetty v ITO. en-us Thu, 04 May 2023 00:00:00 +0530 Fri, 05 May 2023 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437469 The Tribunal quashed the reassessment order under Section 143(3) read with Section 147, deeming it void ab initio due to an invalid notice under Section 148 issued by an officer lacking jurisdiction. The appeal was allowed as all other issues raised became moot. The Tribunal emphasized the necessity of a valid notice for reassessment proceedings, following the precedent set in Y. Narayana Chetty v ITO. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437469