https://www.taxtmi.com/caselaws?id=10704 The court ruled in favor of the assessee against the Revenue, holding that changing the status of the assessee during assessments under section 143(1) of the Income-tax Act was beyond the scope of the provision. Such changes should be made under section 143(3) after due process. Assessments under section 143(1) are not appealable, as they are limited to specific adjustments, unlike assessments under section 143(3) which involve a full-fledged assessment process. The court clarified the jurisdiction of the Assessing Officer in making status changes and the appealability of such changes, providing a clear legal interpretation in the case. en-us Mon, 11 Apr 2005 00:00:00 +0530 Wed, 22 Jul 2009 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10704 The court ruled in favor of the assessee against the Revenue, holding that changing the status of the assessee during assessments under section 143(1) of the Income-tax Act was beyond the scope of the provision. Such changes should be made under section 143(3) after due process. Assessments under section 143(1) are not appealable, as they are limited to specific adjustments, unlike assessments under section 143(3) which involve a full-fledged assessment process. The court clarified the jurisdiction of the Assessing Officer in making status changes and the appealability of such changes, providing a clear legal interpretation in the case. Case-Laws Income Tax Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10704