https://www.taxtmi.com/circulars?id=53096 Para 61.2 is replaced (with effect from 1 June 2007) to clarify that an assessee may apply to the Settlement Commission only during pendency before the Assessing Officer; intimation under section 143(1) is not an assessment order and does not bar filing an application after such intimation; and an assessment is deemed to have been completed on the date on which the assessment order is passed. en-us Mon, 17 Nov 2014 00:00:00 +0530 Tue, 11 Mar 2025 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53096 Para 61.2 is replaced (with effect from 1 June 2007) to clarify that an assessee may apply to the Settlement Commission only during pendency before the Assessing Officer; intimation under section 143(1) is not an assessment order and does not bar filing an application after such intimation; and an assessment is deemed to have been completed on the date on which the assessment order is passed. Circulars Income Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53096