https://www.taxtmi.com/caselaws?id=61515 The Tribunal concluded that the second notice under section 148 issued on 18-11-1997 was invalid as the first notice issued on 7-3-1991 remained pending and had not been disposed of. Consequently, the assessment order passed on 31st December, 1999, pursuant to the second notice, was quashed. The appeal was treated as allowed, and it was held that successive proceedings under section 148 could not be initiated without completing the earlier ones. en-us Wed, 28 Feb 2001 00:00:00 +0530 Thu, 13 Jan 2011 10:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61515 The Tribunal concluded that the second notice under section 148 issued on 18-11-1997 was invalid as the first notice issued on 7-3-1991 remained pending and had not been disposed of. Consequently, the assessment order passed on 31st December, 1999, pursuant to the second notice, was quashed. The appeal was treated as allowed, and it was held that successive proceedings under section 148 could not be initiated without completing the earlier ones. Case-Laws Income Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61515