https://www.taxtmi.com/caselaws?id=198991 The Tribunal allowed the appeal filed by the assessee, holding that the revised return filed within the specified period was valid. It distinguished between "intimation" and "assessment," rejecting the argument that the original return processed under section 143(1) should be considered an assessment. The Tribunal found the Supreme Court decision in Sun Engineering Works (P) Ltd. inapplicable, stating that the revised return made within the statutory period did not fall within the scope of reassessment proceedings under section 148. en-us Wed, 05 Aug 2009 00:00:00 +0530 Fri, 16 Feb 2018 10:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198991 The Tribunal allowed the appeal filed by the assessee, holding that the revised return filed within the specified period was valid. It distinguished between "intimation" and "assessment," rejecting the argument that the original return processed under section 143(1) should be considered an assessment. The Tribunal found the Supreme Court decision in Sun Engineering Works (P) Ltd. inapplicable, stating that the revised return made within the statutory period did not fall within the scope of reassessment proceedings under section 148. Case-Laws Income Tax Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198991