https://www.taxtmi.com/caselaws?id=13002 The court upheld the notice issued under section 148 by the Assessing Officer, allowing further examination of claimed deductions under section 80HHC despite previous decisions in favor of the petitioner by the Commissioner of Income-tax (Appeals) and the Tribunal. The court clarified that proceedings under section 143(1)(a) are separate from those under section 148, permitting the Assessing Officer to issue a notice under section 148 if deemed necessary to reassess income. The dismissal of the petitioner's writ enabled the Assessing Officer to proceed with the assessment under section 148, invoking section 147, Explanation 2(b), without awarding costs to either party. en-us Thu, 07 Feb 2002 00:00:00 +0530 Mon, 25 May 2009 18:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13002 The court upheld the notice issued under section 148 by the Assessing Officer, allowing further examination of claimed deductions under section 80HHC despite previous decisions in favor of the petitioner by the Commissioner of Income-tax (Appeals) and the Tribunal. The court clarified that proceedings under section 143(1)(a) are separate from those under section 148, permitting the Assessing Officer to issue a notice under section 148 if deemed necessary to reassess income. The dismissal of the petitioner's writ enabled the Assessing Officer to proceed with the assessment under section 148, invoking section 147, Explanation 2(b), without awarding costs to either party. Case-Laws Income Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13002