Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)
282A(1) of the Act and hence the impugned assessment order is bad-in-law and is liable to be quashed. 4. That on the facts and circumstances of the case and in law, the impugned assessment order is bad-in-law, void-ab-inito and is liable to be quashed since the mandatory notices u/s 148A