Assessment direction compliance: amendment makes failures to follow directed assessment procedures explicitly fall within the provision. The amendment expands the scope of section 144 to treat failure to comply with directions issued under the assessment sub procedure as encompassed by clause (b), thereby making non compliance with directed procedural steps during assessment explicitly covered by the section.
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Provisions expressly mentioned in the judgment/order text.
Assessment direction compliance: amendment makes failures to follow directed assessment procedures explicitly fall within the provision.
The amendment expands the scope of section 144 to treat failure to comply with directions issued under the assessment sub procedure as encompassed by clause (b), thereby making non compliance with directed procedural steps during assessment explicitly covered by the section.
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