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    <title>Assessment Completed u/s 144 Valid After Assessee Fails to File Revised Return Following Section 147 Notice.</title>
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    <description>Even though a notice U/s. 147 was issued, assessee has not filed any revised return. - technically, the assessment has to be completed only U/s. 144, as provided in sub-section 1(a) - Order u/s 144 is valid and affirmed - AT</description>
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      <description>Even though a notice U/s. 147 was issued, assessee has not filed any revised return. - technically, the assessment has to be completed only U/s. 144, as provided in sub-section 1(a) - Order u/s 144 is valid and affirmed - AT</description>
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