https://www.taxtmi.com/caselaws?id=792667 Orders passed under sections 143(3) read with 147, 92CA and 144C were treated by the High Court as final assessment orders where they simultaneously computed tax, raised demand and initiated penalty, despite a reference to section 144C. The Supreme Court did not examine that merits question in the SLP, because an intra-court appeal lay from the Single Judge's order under section 4 of the Karnataka High Court Act, 1961. The petitioner was left to pursue that appellate remedy, and the controversy on the validity of the assessment orders was expressly kept open. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792667 Orders passed under sections 143(3) read with 147, 92CA and 144C were treated by the High Court as final assessment orders where they simultaneously computed tax, raised demand and initiated penalty, despite a reference to section 144C. The Supreme Court did not examine that merits question in the SLP, because an intra-court appeal lay from the Single Judge's order under section 4 of the Karnataka High Court Act, 1961. The petitioner was left to pursue that appellate remedy, and the controversy on the validity of the assessment orders was expressly kept open. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792667