Notice issued on revenue plea challenging bar on s.147 reassessment after only s.143(1) intimation, merits open

SC dealt with a revenue challenge to a HC judgment holding that reassessment under s.147 is impermissible where only an intimation under s.143(1), and not an original assessment order, exists. HC had relied on precedent that an intimation under s.143(1) is not an "assessment order," hence there can be no "reassessment." In the present proceedings, SC did not adjudicate the merits but found the matter arguable and issued notice to the assessee, making the special leave petition returnable in six weeks.

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The Supreme Court of India passed a brief procedural order in a matter where the petitioner was represented, but there was no appearance for the respondent. The Court did not enter into the merits of the dispute or record any substantive findings or reasoning on legal issues. Instead, it confined itself to the preliminary step of initiating the adversarial process by directing that notice be issued to the respondent. The operative direction of the Court is encapsulated in the phrase: "Issue notice, returnable in six weeks." This indicates that the respondent is to be formally informed of the proceedings and required to respond within a six-week period, after which the matter will be taken up further.

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