Relying on its own earlier coordinate bench decisions and consistent High Court jurisprudence, the Tribunal held that the reassessment proceedings were void ab initio. Consequently, the notice issued and the entire reassessment order were quashed, and the assessee’s appeal was allowed in full. FULL TEXT OF THE ORDER OF ITAT CHANDIGARHThe assessee is in appeal before the Tribunal against the order of the ld. In support of his contention, he relied upon judgement of Hon’ble Punjab & Haryana High Court in the case of CWP No. The issue in dispute is covered by the judgement of Hon’ble jurisdictional High Court which read as under :“DEEPAK SIBAL, J.