Kerala High Court: Procedural breach under Section 144B doesn't invalidate assessment. Tribunal affirms Revenue's decision.

The High Court of Kerala ruled that a breach of procedural provision under section 144B does not invalidate an assessment. The Tribunal's decision upholding the assessment order was affirmed in favor of the Revenue and against the assessee.

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The High Court of Kerala held that a breach of procedural provision under section 144B does not render an assessment void. The Tribunal was right in holding that the assessment order was not a nullity. The decision was in favor of the Revenue and against the assessee.

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