https://www.taxtmi.com/caselaws?id=30484 The court upheld the validity of a notice issued under section 148 of the Income-tax Act, 1961, by an Income-tax Officer below the rank of Joint Commissioner, as authorized by the Commissioner of Income-tax. It clarified that the filing of a second appeal does not keep an assessment pending, and unless the appeal is allowed, the assessment under section 144 remains annulled. As the conditions of section 151(2) were not met, the court dismissed the petition, finding no merit in the challenge to the notice issued. en-us Mon, 17 Dec 2007 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30484 The court upheld the validity of a notice issued under section 148 of the Income-tax Act, 1961, by an Income-tax Officer below the rank of Joint Commissioner, as authorized by the Commissioner of Income-tax. It clarified that the filing of a second appeal does not keep an assessment pending, and unless the appeal is allowed, the assessment under section 144 remains annulled. As the conditions of section 151(2) were not met, the court dismissed the petition, finding no merit in the challenge to the notice issued. Case-Laws Income Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30484