Dismissing the appeal of the Revenue the Court held that the assessment order in the second round was passed under section\u00a0147\u00a0read with section 144 and recourse under section 144 was taken under a mistaken belief that there was no return on record. Since a response was on record the Assessing Officer was required to have issued a notice under section\u00a0143(2)\u00a0and then proceeded further in the matter, and perhaps thereafter, made an assessment under section\u00a0147\u00a0read with section 144. The order passed by the Tribunal confirming the order of the Commissioner (Appeals) quashing the order did not call for any interference. No question of law arose. (AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 148 : Reassessment-Best judgment assessment-Request to the Assessing Officer to treat original return filed as return in response to notice-Best judgement order was passed without issuing notice under section 143(2-Order of Tribunal setting aside the order of the Assessing Officer is affirmed by High Court. [S. 139, 142(2A), 143(2), 144, 147, 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38918","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a7I","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38918","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38918"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38918\/revisions"}],"predecessor-version":[{"id":38919,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38918\/revisions\/38919"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}