In the result, the appeals of Revenue for AYs 2011-12 and 2012-13
Bench: Ms. Astha Chandra & Shree G.D. Padmahshali
section is that for the purpose of making an assessment or reassessment under this Act, once the process of assessment is initiated, the word 'making' should be presumed to be associated with both 'assessment' or 'reassessment', the reference u/s. 142A of the Act can be made. When there is process of assessment, which is initiated after filing of the return