https://www.taxtmi.com/caselaws?id=58186 The reassessment order under section 147(b) of the Income-tax Act, 1961 was deemed invalid and void ab initio by the Tribunal. The reasons for reopening the assessment were recorded after the notice was issued, contrary to the mandatory requirement of section 148(2). As a result, the assumption of jurisdiction for reopening was found to be void. The appeal of the assessee was allowed, overturning the decision of the Commissioner of Income-tax (Appeals). Other grounds of appeal regarding the merits of the assessment were not addressed due to this preliminary finding. en-us Wed, 26 Apr 1989 00:00:00 +0530 Fri, 17 Dec 2010 17:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58186 The reassessment order under section 147(b) of the Income-tax Act, 1961 was deemed invalid and void ab initio by the Tribunal. The reasons for reopening the assessment were recorded after the notice was issued, contrary to the mandatory requirement of section 148(2). As a result, the assumption of jurisdiction for reopening was found to be void. The appeal of the assessee was allowed, overturning the decision of the Commissioner of Income-tax (Appeals). Other grounds of appeal regarding the merits of the assessment were not addressed due to this preliminary finding. Case-Laws Income Tax Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58186