| COURT: | Supreme Court |
| CORAM: | A.K. Sikri J., Prafulla C. Pant J |
| SECTION(S): | 147, 148, Interest-tax Act |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Reopening |
| COUNSEL: | Shashi N. Kapila |
| DATE: | February 9, 2016 (Date of pronouncement) |
| DATE: | March 7, 2016 (Date of publication) |
| AY: | 1997-98 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Reopening of assessment: If no assessment order is passed, there cannot be a notice for re-assessment inasmuch as the question of re-assessment arises only when there is an assessment in the first instance | |
The ratio of the judgment in Trustees of H.E.H. The Nizam’s Supplemental Family Trust v. CIT [2000]242 ITR 381 SC is that in those situations where there is no assessment order passed, there cannot be a notice for re-assessment inasmuch as the question of re-assessment arises only when there is an assessment in the first instance
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