1996 (4) TMI 69

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....-At the instance of the Department, the Tribunal referred the following question for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : " Whether the Appellate Tribunal is correct and justified in law in holding that the expression 'an assessment to be made under section 143(3)' used in section 144B, is confined only to the assessment to be made under section 143 and d....

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....tion before this court in T. C. Nos. 573 to 575 of 1983 in the case of Sundaram Spinning Mills, Madras Aluminium Co. Ltd., and Gordhandas Bhagwandas [1997] 225 ITR 214, wherein by judgment dated April 23, 1996, this court held that the assessment made under section 143 and the assessment made under section 147 of the Income-tax Act are two different assessments and they are not one and the same. W....