https://www.taxtmi.com/caselaws?id=193560 The court invalidated the assessment order under section 143(3) due to non-service of notice under section 143(2) within the prescribed time. The reopening of the assessment under section 148 after the Tribunal's order was deemed legal as the original assessment was considered a nullity. The court held that the proviso to section 147 was not applicable in this case, allowing the AO to proceed with the reopening based on the main provision of section 147. The petition was dismissed, granting the petitioner the opportunity to present its case before the AO for further review. en-us Tue, 20 Oct 2009 00:00:00 +0530 Sat, 05 Aug 2017 12:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193560 The court invalidated the assessment order under section 143(3) due to non-service of notice under section 143(2) within the prescribed time. The reopening of the assessment under section 148 after the Tribunal's order was deemed legal as the original assessment was considered a nullity. The court held that the proviso to section 147 was not applicable in this case, allowing the AO to proceed with the reopening based on the main provision of section 147. The petition was dismissed, granting the petitioner the opportunity to present its case before the AO for further review. Case-Laws Income Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193560