https://www.taxtmi.com/caselaws?id=20821 The High Court upheld the assessment under section 143(3) for the assessment year 1977-78, disagreeing with the Tribunal's decision to quash the assessment initiated under section 148. The Court emphasized that the assessment was correctly framed under section 143(3) and not under section 148, despite the mention of section 148 in the assessment order. The Court ruled that the subsequent notice under section 143(2) corrected the initial error of the notice under section 148, rendering the assessment valid under section 143(3) and not protected by section 292B. en-us Tue, 08 Dec 1992 00:00:00 +0530 Tue, 17 Nov 2009 13:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20821 The High Court upheld the assessment under section 143(3) for the assessment year 1977-78, disagreeing with the Tribunal's decision to quash the assessment initiated under section 148. The Court emphasized that the assessment was correctly framed under section 143(3) and not under section 148, despite the mention of section 148 in the assessment order. The Court ruled that the subsequent notice under section 143(2) corrected the initial error of the notice under section 148, rendering the assessment valid under section 143(3) and not protected by section 292B. Case-Laws Income Tax Tue, 08 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20821