https://www.taxtmi.com/caselaws?id=237323 The Court held that the original assessment under Section 143 (1) did not merge with the subsequent order under Section 143 (3) (b) after being set aside. As a result, the order passed under Section 155 to amend the assessment under Section 143 (1) was deemed invalid. The Court ruled in favor of the revenue, concluding that there was no completed assessment for income escaping assessment to be taxed under Section 155. The income tax appeal was disposed of accordingly. en-us Mon, 09 Sep 2013 00:00:00 +0530 Wed, 25 Sep 2013 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237323 The Court held that the original assessment under Section 143 (1) did not merge with the subsequent order under Section 143 (3) (b) after being set aside. As a result, the order passed under Section 155 to amend the assessment under Section 143 (1) was deemed invalid. The Court ruled in favor of the revenue, concluding that there was no completed assessment for income escaping assessment to be taxed under Section 155. The income tax appeal was disposed of accordingly. Case-Laws Income Tax Mon, 09 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237323