https://www.taxtmi.com/caselaws?id=326415 The Court held that the assessing officer could not invoke Section 142(1) of the Income Tax Act after the assessment was completed under Section 143(3)(ii) and an appeal was filed. The Department's argument about correcting a mistake in the assessment order was rejected, as both parties proceeded under Section 143(3)(ii). Consequently, the Court set aside the Department's actions under Section 142(1) and related steps. The petition was allowed in W.P. No. 112 of 2005, with no costs awarded. en-us Wed, 24 Feb 2016 00:00:00 +0530 Thu, 14 Apr 2016 10:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326415 The Court held that the assessing officer could not invoke Section 142(1) of the Income Tax Act after the assessment was completed under Section 143(3)(ii) and an appeal was filed. The Department's argument about correcting a mistake in the assessment order was rejected, as both parties proceeded under Section 143(3)(ii). Consequently, the Court set aside the Department's actions under Section 142(1) and related steps. The petition was allowed in W.P. No. 112 of 2005, with no costs awarded. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326415