Commissioner Of Income-Tax vs Sundaram Spinning Mills

The Supreme Court held that the expression 'an assessment' under Section 143(3) of the Income-tax Act, as referenced in Section 144B, is limited to assessments made under Section 143 and does not extend to reassessments under Section 147. This interpretation aligns with the precedent set in R. Dalmia v. CIT [1999] 236 ITR 480, leading to the reversal of the High Court's decision in favor of the assessee. Consequently, the court answered the question in the negative, favoring the Revenue.