https://www.taxtmi.com/caselaws?id=465021 SC dealt with a revenue challenge to a HC judgment holding that reassessment under s.147 is impermissible where only an intimation under s.143(1), and not an original assessment order, exists. HC had relied on precedent that an intimation under s.143(1) is not an "assessment order," hence there can be no "reassessment." In the present proceedings, SC did not adjudicate the merits but found the matter arguable and issued notice to the assessee, making the special leave petition returnable in six weeks. en-us Mon, 04 Apr 2022 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465021 SC dealt with a revenue challenge to a HC judgment holding that reassessment under s.147 is impermissible where only an intimation under s.143(1), and not an original assessment order, exists. HC had relied on precedent that an intimation under s.143(1) is not an "assessment order," hence there can be no "reassessment." In the present proceedings, SC did not adjudicate the merits but found the matter arguable and issued notice to the assessee, making the special leave petition returnable in six weeks. Case-Laws Income Tax Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465021