https://www.taxtmi.com/caselaws?id=14943 The dominant issue was whether the AO could invoke s.185 of the Income-tax Act, 1961 to change the assessee's status from firm to AOP through an intimation under s.143(1)(a) due to non-furnishing of a certified partnership deed with the return. The HC held that s.185 operates only while "making the assessment" under ss.143/144/147, whereas proceedings under s.143(1)(a) culminate only in an "intimation," deemed to be an order solely for limited appellate/revisional purposes and a deemed notice of demand under s.156, not an assessment order. Consequently, the status change under s.143(1)(a) was impermissible, and the revenue's appeal was dismissed. en-us Thu, 06 Apr 2000 00:00:00 +0530 Sun, 04 Jan 2026 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14943 The dominant issue was whether the AO could invoke s.185 of the Income-tax Act, 1961 to change the assessee's status from firm to AOP through an intimation under s.143(1)(a) due to non-furnishing of a certified partnership deed with the return. The HC held that s.185 operates only while "making the assessment" under ss.143/144/147, whereas proceedings under s.143(1)(a) culminate only in an "intimation," deemed to be an order solely for limited appellate/revisional purposes and a deemed notice of demand under s.156, not an assessment order. Consequently, the status change under s.143(1)(a) was impermissible, and the revenue's appeal was dismissed. Case-Laws Income Tax Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14943