https://www.taxtmi.com/caselaws?id=201684 Reassessment under the Income-tax Act is not barred merely because a return was not processed under section 143(1)(a) or served on the assessee. The statutory scheme after the 1989 amendment, including clause (b) of Explanation 2 to section 147, permits reopening where a return has been filed but no assessment has been made and the Assessing Officer notices understatement of income or an excessive claim of loss, deduction, allowance or relief. The absence of prior processing under section 143(1)(a) does not remove the power to initiate reassessment proceedings. The reassessment was therefore upheld and the objection based on non-processing failed. en-us Thu, 02 Apr 2009 00:00:00 +0530 Fri, 28 Dec 2012 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201684 Reassessment under the Income-tax Act is not barred merely because a return was not processed under section 143(1)(a) or served on the assessee. The statutory scheme after the 1989 amendment, including clause (b) of Explanation 2 to section 147, permits reopening where a return has been filed but no assessment has been made and the Assessing Officer notices understatement of income or an excessive claim of loss, deduction, allowance or relief. The absence of prior processing under section 143(1)(a) does not remove the power to initiate reassessment proceedings. The reassessment was therefore upheld and the objection based on non-processing failed. Case-Laws Income Tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201684