https://www.taxtmi.com/caselaws?id=774111 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash reassessment proceedings under section 147. Despite the assessee's return being initially treated as invalid due to non-e-verification, it was subsequently e-verified and accepted by the AO. The Tribunal held that the AO's failure to issue notice under section 143(2) and furnish reasons for reopening constituted fatal jurisdictional defects that could not be cured under section 292BB. These procedural lapses rendered the entire reassessment proceedings void, following precedents including CIT v. Hotel Blue Moon. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774111 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to quash reassessment proceedings under section 147. Despite the assessee's return being initially treated as invalid due to non-e-verification, it was subsequently e-verified and accepted by the AO. The Tribunal held that the AO's failure to issue notice under section 143(2) and furnish reasons for reopening constituted fatal jurisdictional defects that could not be cured under section 292BB. These procedural lapses rendered the entire reassessment proceedings void, following precedents including CIT v. Hotel Blue Moon. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774111