High Court rules reassessment u/s 147 invalid without completion of initial assessment u/ss 142(1)(a), 143(3), or 144.

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....Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act - HC....