https://www.taxtmi.com/caselaws?id=13726 The court held that as the assessment order was not passed within the specified timeframe, the demand created under section 143(1) of the Income-tax Act could not be enforced. The rejection of objections did not constitute an assessment order, preventing the enforcement of the demand. The court referenced a precedent stating that failure to conduct a fresh assessment does not entitle a refund of advance tax. Consequently, the court partially allowed the petitions, disallowing the enforcement of the demand but denying the refund of advance tax or self-assessed tax. en-us Thu, 21 Sep 2006 00:00:00 +0530 Thu, 02 Jul 2009 10:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13726 The court held that as the assessment order was not passed within the specified timeframe, the demand created under section 143(1) of the Income-tax Act could not be enforced. The rejection of objections did not constitute an assessment order, preventing the enforcement of the demand. The court referenced a precedent stating that failure to conduct a fresh assessment does not entitle a refund of advance tax. Consequently, the court partially allowed the petitions, disallowing the enforcement of the demand but denying the refund of advance tax or self-assessed tax. Case-Laws Income Tax Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13726