https://www.taxtmi.com/caselaws?id=19077 The High Court directed the Income-tax Appellate Tribunal to refer a question of law regarding the assessment made under section 147 for the first time. The issue was whether this assessment could be deemed a regular assessment for certain purposes under the Income-tax Act. en-us Thu, 03 Aug 1995 00:00:00 +0530 Tue, 03 Nov 2009 17:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19077 The High Court directed the Income-tax Appellate Tribunal to refer a question of law regarding the assessment made under section 147 for the first time. The issue was whether this assessment could be deemed a regular assessment for certain purposes under the Income-tax Act. Case-Laws Income Tax Thu, 03 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19077