https://www.taxtmi.com/caselaws?id=751708 The HC quashed the re-assessment proceedings initiated under Section 147 and Section 148 for A.Y. 2017-18, declaring them null and void. The Court held that the Assessing Authority lacked jurisdiction to issue a second re-assessment notice, as the initial re-assessment order, unchallenged and not annulled, had attained finality. The writ petition was allowed with no costs. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 12 Jul 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751708 The HC quashed the re-assessment proceedings initiated under Section 147 and Section 148 for A.Y. 2017-18, declaring them null and void. The Court held that the Assessing Authority lacked jurisdiction to issue a second re-assessment notice, as the initial re-assessment order, unchallenged and not annulled, had attained finality. The writ petition was allowed with no costs. Case-Laws Income Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751708