https://www.taxtmi.com/caselaws?id=56829 The Tribunal dismissed the appeal, affirming that the original assessment under section 143(1) did not remain valid following the issuance of notice under section 143(2)(b) and the subsequent assessment under section 143(3)(b). Therefore, rectification under section 155 was deemed impermissible, leading to the dismissal of the appeal. en-us Fri, 29 Nov 1991 00:00:00 +0530 Mon, 06 Dec 2010 18:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56829 The Tribunal dismissed the appeal, affirming that the original assessment under section 143(1) did not remain valid following the issuance of notice under section 143(2)(b) and the subsequent assessment under section 143(3)(b). Therefore, rectification under section 155 was deemed impermissible, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 29 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56829