https://www.taxtmi.com/caselaws?id=34150 A reassessment based on a District Valuation Officer's report could not be sustained where the original intimation under section 143(1)(a) had already attained finality before section 142-A was inserted. The proviso to section 142(1) operated as a bar on reopening in these facts, so the valuation reference could not lawfully be used as the foundation for reassessment proceedings. The reassessment was therefore set aside, no substantial question of law arose, and the appellate challenge failed on merits. en-us Fri, 10 Jul 2009 00:00:00 +0530 Fri, 01 Feb 2013 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34150 A reassessment based on a District Valuation Officer's report could not be sustained where the original intimation under section 143(1)(a) had already attained finality before section 142-A was inserted. The proviso to section 142(1) operated as a bar on reopening in these facts, so the valuation reference could not lawfully be used as the foundation for reassessment proceedings. The reassessment was therefore set aside, no substantial question of law arose, and the appellate challenge failed on merits. Case-Laws Income Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34150