Scope of Sec.153(1) vis-a-vis Sec.143(1).

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....ing of objections, reopening of assessments and completion of fresh assessments thereon. It was also desired that to obviate difficulties it is necessary that summary assessments u/s.143(1) are made well before the expiry of the limitation period and if for any reason whatsoever an assessment is not disposed of well within time, the I.T.O. should proceed to make the assessment u/s.143(3) without f....

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.... u/s.153 would not get extended in such cases. The bar prescribed by sec.153 is not on filling of the objection but on the making of the order of assessment. Question No.3: What is the fate of the assessment made u/s.143(1) where an assessee has filed objection but the I T O fails to issue notice u/s.143(2), or having issued the notice u/s.143(2), fails to complete the assessment before the exp....