https://www.taxtmi.com/caselaws?id=29446 During pending assessment proceedings, a notice issued under section 147 of the Income-tax Act, 1961 was held to be ineffective and directed to be ignored. The Court noted that the assessee had already filed a return while the assessment was still pending, and the Income-tax Officer could proceed on that return in the existing proceedings. The remaining assessment proceedings were to continue in accordance with law. en-us Thu, 28 Jan 1982 00:00:00 +0530 Fri, 12 Mar 2010 18:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29446 During pending assessment proceedings, a notice issued under section 147 of the Income-tax Act, 1961 was held to be ineffective and directed to be ignored. The Court noted that the assessee had already filed a return while the assessment was still pending, and the Income-tax Officer could proceed on that return in the existing proceedings. The remaining assessment proceedings were to continue in accordance with law. Case-Laws Income Tax Thu, 28 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29446