https://www.taxtmi.com/caselaws?id=12886 Reassessment proceedings under ss. 147/148 were challenged as void for want of a prior notice under s. 143(2). The HC held that the scheme of s. 147, including its proviso, indicates legislative intent that reassessment can be initiated even where an assessment under s. 143(3) has not yet been made; issuance of a notice under s. 148 before the last date for completing scrutiny assessment does not, by itself, cause prejudice. Since reasons for reopening were communicated and their relevance was not disputed, no jurisdictional error or injustice warranting interference under Art. 226 was shown. The writ was dismissed and the s. 148 notice was upheld. en-us Fri, 09 Nov 2001 00:00:00 +0530 Tue, 23 Dec 2025 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12886 Reassessment proceedings under ss. 147/148 were challenged as void for want of a prior notice under s. 143(2). The HC held that the scheme of s. 147, including its proviso, indicates legislative intent that reassessment can be initiated even where an assessment under s. 143(3) has not yet been made; issuance of a notice under s. 148 before the last date for completing scrutiny assessment does not, by itself, cause prejudice. Since reasons for reopening were communicated and their relevance was not disputed, no jurisdictional error or injustice warranting interference under Art. 226 was shown. The writ was dismissed and the s. 148 notice was upheld. Case-Laws Income Tax Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12886