https://www.taxtmi.com/caselaws?id=37339 The court concluded in favor of the assessee, affirming their right to appeal against the reassessment under Section 147 of the Income Tax Act, 1961. The court held that the assessee could challenge the jurisdictional validity of the proceedings initiated under Section 147(a) and raise all objections during the appeal process. The decision was in favor of the assessee, with no order as to costs. en-us Fri, 15 Jun 1979 00:00:00 +0530 Mon, 29 Mar 2010 11:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37339 The court concluded in favor of the assessee, affirming their right to appeal against the reassessment under Section 147 of the Income Tax Act, 1961. The court held that the assessee could challenge the jurisdictional validity of the proceedings initiated under Section 147(a) and raise all objections during the appeal process. The decision was in favor of the assessee, with no order as to costs. Case-Laws Income Tax Fri, 15 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37339