Assessment Order u/s 143(3) Invalid: Quashed for Premature Issuance Before Response Deadline; New Order Permitted.

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....Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response - assessment order was passed much before the time to file the response elapsed - Assessment order and demand notice quashed - Revenue at liberty to pass a fresh order - HC....