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2013 (9) TMI 755 - HC - Income TaxAmendment of assessment u/s 155 - Assessment of a partner of a firm - any reduction or enhancement made in the income of the firm - whether I.T.A.T. was justified to hold that on cancellation of order u/s. 143 (3) (b) the original order u/s. 143 (1) did not survive and order passed u/s. 155 amending the assessment u/s. 143 (1) was invalid? – Held that:- The orders under Section 155 have been passed after the assessment was framed. Once the assessment under Section 143 (3) (b) has been framed and was subsequently set aside by the appellate authority, it cannot be said that there was any completed assessment and thus any income escaping assessment can be subject to tax in proceedings under Section 155 of the Act
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