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2013 (11) TMI 73 - HC - Income TaxAssessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – assessee has voluntarily filed his return under Section 139 of the Act. On 23.06.2000, a notice under Section 139(9) was issued for the removal of the defects. These defects were not removed. So, again, a notice was sent on 25.10.2002. Ultimately, the defects were removed. But, there is no reference to this effect in the assessment order passed by the AO for the assessment year under consideration. – Held that:- Without passing the assessment order, there is no occasion to pass the re-assessment order under Section 147 of the Act, as per the ratio laid down in the case of U.P. Rajya Viddyut Utpadan Nigam vs. Dupty CIT, [1993 (1) TMI 38 - ALLAHABAD High Court] – Decided against the Revenue.
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