https://www.taxtmi.com/caselaws?id=56008 The ITAT quashed the reassessment notices under s. 148, deeming them invalid due to improper DVO references without pending proceedings, as per s. 142A limitations. Consequently, the Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals, invalidating the assessments and rendering arguments on undisclosed investments moot. en-us Thu, 10 Mar 2005 00:00:00 +0530 Mon, 03 Jun 2024 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56008 The ITAT quashed the reassessment notices under s. 148, deeming them invalid due to improper DVO references without pending proceedings, as per s. 142A limitations. Consequently, the Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals, invalidating the assessments and rendering arguments on undisclosed investments moot. Case-Laws Income Tax Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56008