https://www.taxtmi.com/caselaws?id=54987 The Tribunal quashed reassessments for assessment years 1976-77 to 1979-80 as notices were deemed invalid. However, reassessments for assessment years 1980-81, 1981-82, and 1982-83 were upheld due to valid notices. The Tribunal clarified that fresh notices under section 148 could not be issued during pending proceedings and emphasized the importance of timely notice service. Appeals for the upheld years were dismissed, while appeals for the invalidated years were allowed. en-us Tue, 03 Jun 2003 00:00:00 +0530 Wed, 24 Nov 2010 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54987 The Tribunal quashed reassessments for assessment years 1976-77 to 1979-80 as notices were deemed invalid. However, reassessments for assessment years 1980-81, 1981-82, and 1982-83 were upheld due to valid notices. The Tribunal clarified that fresh notices under section 148 could not be issued during pending proceedings and emphasized the importance of timely notice service. Appeals for the upheld years were dismissed, while appeals for the invalidated years were allowed. Case-Laws Income Tax Tue, 03 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54987