https://www.taxtmi.com/caselaws?id=61482 The Tribunal concluded that the reassessment proceedings were illegal due to invalid notices under Section 148 and improper reassessment of the same income in different statuses. The reassessment was deemed a mere formality and not legally justified, leading to the cancellation of the proceedings and allowing the appeals of the assessee. en-us Tue, 28 Oct 2003 00:00:00 +0530 Wed, 12 Jan 2011 17:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61482 The Tribunal concluded that the reassessment proceedings were illegal due to invalid notices under Section 148 and improper reassessment of the same income in different statuses. The reassessment was deemed a mere formality and not legally justified, leading to the cancellation of the proceedings and allowing the appeals of the assessee. Case-Laws Income Tax Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61482