Amendment to Section 146 clarifies that references include both Section 143 and Section 144 assessment provisions. Amendment clarifies the internal cross-reference within the income-tax assessment framework by revising the language of Section 146 to refer explicitly to both Section 143 and Section 144, thereby removing ambiguity about whether the reference encompasses the distinct assessment mechanisms under those provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to Section 146 clarifies that references include both Section 143 and Section 144 assessment provisions.
Amendment clarifies the internal cross-reference within the income-tax assessment framework by revising the language of Section 146 to refer explicitly to both Section 143 and Section 144, thereby removing ambiguity about whether the reference encompasses the distinct assessment mechanisms under those provisions.
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