https://www.taxtmi.com/caselaws?id=464411 Once the order under Section 148A(d) was quashed, the notice issued under Section 148 founded on that order could not survive, and the consequential reassessment proceedings and reassessment order were equally liable to be set aside. The Bombay HC followed its earlier decision in a materially identical matter, holding that a reassessment action cannot stand on a quashed foundation. Accordingly, the impugned order, notice, reassessment proceedings and reassessment order were all quashed and set aside, granting the assessee complete relief. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 29 Oct 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464411 Once the order under Section 148A(d) was quashed, the notice issued under Section 148 founded on that order could not survive, and the consequential reassessment proceedings and reassessment order were equally liable to be set aside. The Bombay HC followed its earlier decision in a materially identical matter, holding that a reassessment action cannot stand on a quashed foundation. Accordingly, the impugned order, notice, reassessment proceedings and reassessment order were all quashed and set aside, granting the assessee complete relief. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464411