https://www.taxtmi.com/caselaws?id=27558 The court held that the issuance of notice under section 148 before the commencement of proceedings under section 263 does not invalidate the Commissioner's jurisdiction to revise the original assessment order. The original assessment order remains valid, and the reassessment proceedings under section 147 are limited to income that has escaped assessment without affecting the entire original assessment. The court confirmed the validity of the Commissioner's order under section 263 and ruled in favor of the revenue authority, with no order as to costs. en-us Fri, 14 Sep 1984 00:00:00 +0530 Sat, 13 Feb 2010 15:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27558 The court held that the issuance of notice under section 148 before the commencement of proceedings under section 263 does not invalidate the Commissioner's jurisdiction to revise the original assessment order. The original assessment order remains valid, and the reassessment proceedings under section 147 are limited to income that has escaped assessment without affecting the entire original assessment. The court confirmed the validity of the Commissioner's order under section 263 and ruled in favor of the revenue authority, with no order as to costs. Case-Laws Income Tax Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27558