https://www.taxtmi.com/caselaws?id=442801 The Tribunal allowed the appeals, condoning the delay in filing and admitting additional grounds challenging the reassessment proceedings initiated under incorrect sections and approval based on a non-existent provision. The reassessment proceedings under sections 147/148 were deemed invalid, and the approval under section 151 was held to be lacking due diligence. Consequently, the reassessment proceedings were quashed. Other grounds were not addressed due to lack of submissions. en-us Fri, 16 Jun 2023 00:00:00 +0530 Mon, 11 Sep 2023 09:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442801 The Tribunal allowed the appeals, condoning the delay in filing and admitting additional grounds challenging the reassessment proceedings initiated under incorrect sections and approval based on a non-existent provision. The reassessment proceedings under sections 147/148 were deemed invalid, and the approval under section 151 was held to be lacking due diligence. Consequently, the reassessment proceedings were quashed. Other grounds were not addressed due to lack of submissions. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442801