https://www.taxtmi.com/caselaws?id=33687 The High Court allowed the appeal, emphasizing the Assessing Officer's authority to reassess income under section 147 of the Income-tax Act, even without the completion of assessment under section 143(3). The court directed the Tribunal to reconsider the issue of adding the incentive bonus to the total income in light of the judgment. en-us Thu, 16 Aug 2007 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33687 The High Court allowed the appeal, emphasizing the Assessing Officer's authority to reassess income under section 147 of the Income-tax Act, even without the completion of assessment under section 143(3). The court directed the Tribunal to reconsider the issue of adding the incentive bonus to the total income in light of the judgment. Case-Laws Income Tax Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33687