https://www.taxtmi.com/caselaws?id=758028 The ITAT Amritsar quashed a reassessment order passed under section 147 r.w.s. 144 dated 29-03-2022, holding it without jurisdiction and void ab initio. The AO initiated reassessment proceedings on 25.06.2021 without following the amended provisions of section 148 effective from 01-04-2021, failing to issue mandatory notice under section 148A(b) and consequently not passing any order under section 148A(d). The tribunal found the reassessment proceedings were conducted in violation of statutory procedure, making the assessment order bad in law. The assessee's appeal was allowed. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 05 Sep 2024 11:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758028 The ITAT Amritsar quashed a reassessment order passed under section 147 r.w.s. 144 dated 29-03-2022, holding it without jurisdiction and void ab initio. The AO initiated reassessment proceedings on 25.06.2021 without following the amended provisions of section 148 effective from 01-04-2021, failing to issue mandatory notice under section 148A(b) and consequently not passing any order under section 148A(d). The tribunal found the reassessment proceedings were conducted in violation of statutory procedure, making the assessment order bad in law. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758028