https://www.taxtmi.com/caselaws?id=6020 A subsequent assessment order passed after reopening under section 147 was treated as a fresh assessment of the entire income and, on that basis, as effacing the earlier assessment order. The Supreme Court accepted that the High Court was correct to proceed on the footing that the later order displaced the earlier one. At the same time, the Court left open the broader question on the general scope and effect of reopening under section 147 for future consideration. en-us Wed, 25 Mar 1998 00:00:00 +0530 Wed, 31 Dec 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6020 A subsequent assessment order passed after reopening under section 147 was treated as a fresh assessment of the entire income and, on that basis, as effacing the earlier assessment order. The Supreme Court accepted that the High Court was correct to proceed on the footing that the later order displaced the earlier one. At the same time, the Court left open the broader question on the general scope and effect of reopening under section 147 for future consideration. Case-Laws Income Tax Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6020