https://www.taxtmi.com/caselaws?id=5771 A return of income filed with a refund application under Section 139(1) commences assessment proceedings and remains pending unless disposed of by an effective order. Reassessment notice under Section 148 cannot validly issue while that return remains undisposed of. An internal note recording rejection or closure does not terminate proceedings unless it is communicated to the assessee; communication is necessary for the order to take effect. Consequently, reassessment initiated under Sections 147 and 148 during the pendency of the earlier return was invalid, and the assessment made under Section 143(3) read with Section 147 could not stand. en-us Wed, 16 Feb 2000 00:00:00 +0530 Tue, 09 Nov 2021 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5771 A return of income filed with a refund application under Section 139(1) commences assessment proceedings and remains pending unless disposed of by an effective order. Reassessment notice under Section 148 cannot validly issue while that return remains undisposed of. An internal note recording rejection or closure does not terminate proceedings unless it is communicated to the assessee; communication is necessary for the order to take effect. Consequently, reassessment initiated under Sections 147 and 148 during the pendency of the earlier return was invalid, and the assessment made under Section 143(3) read with Section 147 could not stand. Case-Laws Income Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5771