Meaning of “An assessment”

Case Name : Cit v. K.R. Chenni krishna chetty 

Citation : [1997] 91 taxman 43/225 itr 234 (mad.)

Court : Madras high court

Section : 143

Meaning : Expression ‘an assessment to be made under section 143(3)’ used in section 144b does not cover reassessments to be made under section 147.

Case Name : Cit v. Sundaram spinning mills 

Citation : [1997] 225 itr 214 (mad.)

Court : Madras high court

Section :143

Meaning :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 does not cover reassessment to be made under section 147.