| COURT: | Supreme Court |
| CORAM: | A.K. Sikri J., Rohinton Fali Nariman J. |
| SECTION(S): | 143(1), 147, 148 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | 143(1) assessment, Reopening |
| COUNSEL: | Dhruv Aggarwal |
| DATE: | April 17, 2015 (Date of pronouncement) |
| DATE: | November 26, 2015 (Date of publication) |
| AY: | 1991-92 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(1)/ 147: As a s. 143(1) intimation is not an assessment, there is no question of "change of opinion" by the AO | |
Can it be said that any “assessment” is done by them? The reply is an emphatic “no”. The intimation under Section 143(1)(a) was deemed to be a notice of demand under Section 156, for the apparent purpose of making machinery provisions relating to recovery of tax applicable. By such application only recovery indicated to be payable in the intimation became permissible. And nothing more can be inferred from the deeming provision. Therefore, there being no assessment under Section 143(1)(a), the question of change of opinion, as contended, does not arise
Recent Comments