Reassessment notice under non-existent old Section 148 renders assessment orders invalid.

The Income Tax Appellate Tribunal (ITAT) invalidated assessment orders issued under a non-existent old Section 148, which were based on a notice dated 30.06.2021. The Commissioner of Income Tax (Appeals) [CIT(A)] erred by assuming the reassessment proceedings initiated under Section 148A were valid, without evaluating the merits of the earlier orders dated 31.03.2022. ITAT ruled that CIT(A) should have independently assessed the validity of the impugned orders instead of considering them non-existent due to the subsequent proceedings. The decision favored the assessee. .....

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