https://www.taxtmi.com/caselaws?id=39849 The court ruled in favor of the petitioner, holding that the Income-tax Officer lacked jurisdiction under Section 155 for assessment. The court emphasized that Section 155 allows amendment only if a completed assessment had been made previously. Additionally, the assessment under Section 143 read with Section 271(1)(c) was deemed invalid as the requirements for invoking Section 271(1)(c) were not met. The court rejected the argument that the petitioner's submission to jurisdiction prevented challenging the assessment. Consequently, the court quashed the orders and demand, issuing a writ of certiorari with a stay on the operation of the order for six weeks and no costs awarded. en-us Thu, 07 Feb 1974 00:00:00 +0530 Tue, 20 Apr 2010 16:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39849 The court ruled in favor of the petitioner, holding that the Income-tax Officer lacked jurisdiction under Section 155 for assessment. The court emphasized that Section 155 allows amendment only if a completed assessment had been made previously. Additionally, the assessment under Section 143 read with Section 271(1)(c) was deemed invalid as the requirements for invoking Section 271(1)(c) were not met. The court rejected the argument that the petitioner's submission to jurisdiction prevented challenging the assessment. Consequently, the court quashed the orders and demand, issuing a writ of certiorari with a stay on the operation of the order for six weeks and no costs awarded. Case-Laws Income Tax Thu, 07 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39849