MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7
6 SCC 312Reported decision2012#738 most cited
What is MOHD. HANIF QUARESHI AND OTHERS v. STATE OF BIHAR AND OTHERS. 381 7 authority for?
Where proceedings are initiated under Section 147, but the assessment is completed under Section 143(3), it is not a prerequisite that the assessee must have filed a return under Section 139.
138
judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.
Also referred to as
Mohd. Hanif Quareshi · section 147 · section 143(3) · section 139 · reassessment · income tax assessment · notice under section 148
