https://www.taxtmi.com/caselaws?id=769936 The Tribunal found the reassessment proceedings invalid due to jurisdictional and procedural defects. The AO exceeded the scope of the section 148 notice by making additions unrelated to the original reasons, violating natural justice principles. The CIT(A) erred by confirming additions without providing the assessee an opportunity to be heard. Consequently, the Tribunal set aside the reassessment order and quashed the unauthorized additions. en-us Wed, 30 Apr 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769936 The Tribunal found the reassessment proceedings invalid due to jurisdictional and procedural defects. The AO exceeded the scope of the section 148 notice by making additions unrelated to the original reasons, violating natural justice principles. The CIT(A) erred by confirming additions without providing the assessee an opportunity to be heard. Consequently, the Tribunal set aside the reassessment order and quashed the unauthorized additions. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769936