https://www.taxtmi.com/caselaws?id=57123 The Tribunal found the Income Tax Officer's actions under section 148 invalid as the assessee had already filed returns under section 139(4). The assessment for the year 1976-77 was quashed, and the appeal of the Revenue was dismissed. Similarly, for the assessment year 1977-78, the assessment was found to be invalid and was quashed. The Tribunal emphasized the importance of following correct legal procedures in income tax assessments and rejected attempts to rectify mistakes using section 292B. en-us Thu, 23 Oct 1980 00:00:00 +0530 Wed, 08 Dec 2010 15:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57123 The Tribunal found the Income Tax Officer's actions under section 148 invalid as the assessee had already filed returns under section 139(4). The assessment for the year 1976-77 was quashed, and the appeal of the Revenue was dismissed. Similarly, for the assessment year 1977-78, the assessment was found to be invalid and was quashed. The Tribunal emphasized the importance of following correct legal procedures in income tax assessments and rejected attempts to rectify mistakes using section 292B. Case-Laws Income Tax Thu, 23 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57123