https://www.taxtmi.com/caselaws?id=438502 The Tribunal allowed the appeal of the assessee, quashing the reassessment framed by the AO. The decision was based on the procedural impropriety of issuing a notice under Section 148 before the expiry of the time limit for Section 143(2), rendering the reassessment invalid. The Tribunal did not address the validity of the approval for reopening the assessment or the deductibility of education cess due to the resolution of the primary issue. en-us Wed, 16 Nov 2022 00:00:00 +0530 Thu, 01 Jun 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438502 The Tribunal allowed the appeal of the assessee, quashing the reassessment framed by the AO. The decision was based on the procedural impropriety of issuing a notice under Section 148 before the expiry of the time limit for Section 143(2), rendering the reassessment invalid. The Tribunal did not address the validity of the approval for reopening the assessment or the deductibility of education cess due to the resolution of the primary issue. Case-Laws Income Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438502