https://www.taxtmi.com/caselaws?id=14653 The High Court ruled in favor of the Revenue, holding that the assessment made under section 143(3) read with section 147(a) of the Income-tax Act, 1961 for the assessment year 1987-88 was not time-barred. The Court determined that the return was filed in response to the notice under section 148 and that the assessment was conducted within the prescribed limitation period of four years. The decision was based on the factual findings and legal provisions, emphasizing that the return did not specify it was filed under section 139(4) and that no objections were raised during the assessment proceedings. en-us Wed, 16 Aug 2000 00:00:00 +0530 Fri, 17 Jul 2009 17:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14653 The High Court ruled in favor of the Revenue, holding that the assessment made under section 143(3) read with section 147(a) of the Income-tax Act, 1961 for the assessment year 1987-88 was not time-barred. The Court determined that the return was filed in response to the notice under section 148 and that the assessment was conducted within the prescribed limitation period of four years. The decision was based on the factual findings and legal provisions, emphasizing that the return did not specify it was filed under section 139(4) and that no objections were raised during the assessment proceedings. Case-Laws Income Tax Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14653