https://www.taxtmi.com/caselaws?id=18470 The HC held that an intimation under s.143(1)(a)(i) does not preclude the Assessing Officer from issuing a fresh notice under s.143(2); the fiction in s.143(1)(a)(i) merely renders that intimation a notice of demand for recovery purposes and does not bar further assessment action. Consequently, the AO need not resort to reopening under ss.147/148 to make a fresh assessment. The impugned s.143(2) notices were held valid and the writ petitions challenging them were dismissed. en-us Mon, 04 Mar 1996 00:00:00 +0530 Wed, 15 Oct 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18470 The HC held that an intimation under s.143(1)(a)(i) does not preclude the Assessing Officer from issuing a fresh notice under s.143(2); the fiction in s.143(1)(a)(i) merely renders that intimation a notice of demand for recovery purposes and does not bar further assessment action. Consequently, the AO need not resort to reopening under ss.147/148 to make a fresh assessment. The impugned s.143(2) notices were held valid and the writ petitions challenging them were dismissed. Case-Laws Income Tax Mon, 04 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18470