https://www.taxtmi.com/caselaws?id=55352 The appeal was allowed, and the assessment under s. 158BD was cancelled due to the lack of jurisdiction and the invalid notice issued by the AO. The cancellation of the assessment rendered other grounds of appeal irrelevant for consideration. en-us Mon, 15 Jan 2001 00:00:00 +0530 Thu, 25 Nov 2010 18:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55352 The appeal was allowed, and the assessment under s. 158BD was cancelled due to the lack of jurisdiction and the invalid notice issued by the AO. The cancellation of the assessment rendered other grounds of appeal irrelevant for consideration. Case-Laws Income Tax Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55352