https://www.taxtmi.com/caselaws?id=280787 The Court ruled in favor of the revenue, holding that the Proviso to section 143(2) could not be invoked for reassessment under section 148 due to the amendment by the Finance Act, 2006. As the Tribunal did not address this specific issue, no opinion was expressed on it. Since other issues raised in the appeal were not considered, the case was remanded to the Tribunal for a fresh decision in accordance with the law. en-us Thu, 12 Oct 2006 00:00:00 +0530 Tue, 21 May 2019 14:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280787 The Court ruled in favor of the revenue, holding that the Proviso to section 143(2) could not be invoked for reassessment under section 148 due to the amendment by the Finance Act, 2006. As the Tribunal did not address this specific issue, no opinion was expressed on it. Since other issues raised in the appeal were not considered, the case was remanded to the Tribunal for a fresh decision in accordance with the law. Case-Laws Income Tax Thu, 12 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280787