https://www.taxtmi.com/highlights?id=51000 Re-assessment u/s 73(1) - there was no assessment order as such, there could not be a notice for re-assessment inasmuch as the question of re-assessment would arise only when there has been assessment for the first instance. The proceedings under section 73(1) of the Act 1994 not being merely the re-assessment proceedings, the arguments of the learned counsel for the petitioner stands negated. en-us Thu, 02 Jan 2020 17:06:18 +0530 Thu, 02 Jan 2020 17:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51000 Re-assessment u/s 73(1) - there was no assessment order as such, there could not be a notice for re-assessment inasmuch as the question of re-assessment would arise only when there has been assessment for the first instance. The proceedings under section 73(1) of the Act 1994 not being merely the re-assessment proceedings, the arguments of the learned counsel for the petitioner stands negated. Highlights Service Tax Thu, 02 Jan 2020 17:06:18 +0530 https://www.taxtmi.com/highlights?id=51000