https://www.taxtmi.com/caselaws?id=9701 The High Court returned the reference unanswered in a case involving the validity of a return filed by the assessee on December 14, 1977, and the cancellation of the Income-tax Officer's order from March 26, 1979. The Tribunal had directed the Income-tax Officer to proceed with reassessment under section 146(1) of the Income-tax Act, emphasizing the validity of the proceedings following a notice under section 139(2). The High Court noted the lack of challenge by the Revenue on the notice issue and returned the reference due to incomplete information and the potential completion of a fresh assessment. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 29 Jun 2009 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9701 The High Court returned the reference unanswered in a case involving the validity of a return filed by the assessee on December 14, 1977, and the cancellation of the Income-tax Officer's order from March 26, 1979. The Tribunal had directed the Income-tax Officer to proceed with reassessment under section 146(1) of the Income-tax Act, emphasizing the validity of the proceedings following a notice under section 139(2). The High Court noted the lack of challenge by the Revenue on the notice issue and returned the reference due to incomplete information and the potential completion of a fresh assessment. Case-Laws Income Tax Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9701