https://www.taxtmi.com/caselaws?id=61064 The Tribunal upheld the cancellation of assessment by the AAC, citing jurisdictional challenges and the validity of the notice served under section 148 of the IT Act. The assessee's involvement in a criminal case regarding contraband opium led to imprisonment and a fine. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of procedural requirements for maintaining jurisdiction in tax assessments. The decision affirmed the cancellation of assessment by the AAC, highlighting the significance of timely notices under section 148. en-us Tue, 29 Jun 1976 00:00:00 +0530 Mon, 10 Jan 2011 16:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61064 The Tribunal upheld the cancellation of assessment by the AAC, citing jurisdictional challenges and the validity of the notice served under section 148 of the IT Act. The assessee's involvement in a criminal case regarding contraband opium led to imprisonment and a fine. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of procedural requirements for maintaining jurisdiction in tax assessments. The decision affirmed the cancellation of assessment by the AAC, highlighting the significance of timely notices under section 148. Case-Laws Income Tax Tue, 29 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61064