https://www.taxtmi.com/caselaws?id=190105 The Tribunal held that a re-assessment notice issued under section 148 before the expiry of the time limit for issuing notice under section 143(2) is not valid. The assessment order based on the invalid notice was quashed, and the appeal by the assessee was allowed. The Tribunal emphasized that for re-assessment under section 147, a regular assessment under section 143(3) is not required. en-us Fri, 08 Mar 2013 00:00:00 +0530 Mon, 06 Feb 2017 16:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190105 The Tribunal held that a re-assessment notice issued under section 148 before the expiry of the time limit for issuing notice under section 143(2) is not valid. The assessment order based on the invalid notice was quashed, and the appeal by the assessee was allowed. The Tribunal emphasized that for re-assessment under section 147, a regular assessment under section 143(3) is not required. Case-Laws Income Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190105