https://www.taxtmi.com/caselaws?id=259713 The court concluded that the re-assessment order effectively replaced the original assessment order, starting the limitation period for issuing the notice under Section 154 from the date of the re-assessment order. The court applied the doctrine of merger and held the notice issued within the permissible time frame. Regarding the jurisdictional scope of Section 154, the court stated that the assessing officer should determine if the mistake was obvious and patent, not the writ jurisdiction. The writ petition was dismissed, directing the assessing officer to address all contentions raised in the petitioner's reply. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259713 The court concluded that the re-assessment order effectively replaced the original assessment order, starting the limitation period for issuing the notice under Section 154 from the date of the re-assessment order. The court applied the doctrine of merger and held the notice issued within the permissible time frame. Regarding the jurisdictional scope of Section 154, the court stated that the assessing officer should determine if the mistake was obvious and patent, not the writ jurisdiction. The writ petition was dismissed, directing the assessing officer to address all contentions raised in the petitioner's reply. Case-Laws Income Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259713