https://www.taxtmi.com/caselaws?id=465824 An assessment order under Section 147 read with Section 144 of the Income-tax Act was quashed because it was passed despite a subsisting judicial stay restraining further proceedings after the Section 148A(d) order. The revenue could not dispute that the restraint order remained in force when the assessment was made, so the impugned order could not be sustained. An assessment or reassessment made in breach of a continuing court stay is liable to be set aside. en-us Tue, 29 Aug 2023 00:00:00 +0530 Sat, 10 Jan 2026 11:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465824 An assessment order under Section 147 read with Section 144 of the Income-tax Act was quashed because it was passed despite a subsisting judicial stay restraining further proceedings after the Section 148A(d) order. The revenue could not dispute that the restraint order remained in force when the assessment was made, so the impugned order could not be sustained. An assessment or reassessment made in breach of a continuing court stay is liable to be set aside. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465824