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of <h1>Valid assessment upheld by High Court, within limitation period as per Tribunal decision under section 144B</h1> <h3>MP State Mining Corporation Versus Commissioner Of Income-Tax</h3> MP State Mining Corporation Versus Commissioner Of Income-Tax - [1988] 170 ITR 459 The High Court of Madhya Pradesh held that the reference made by the Income-tax Officer to the Inspecting Assistant Commissioner under section 144B was valid, and the assessment made on April 23, 1979, was within the period of limitation. The Tribunal's finding that the assessment was not barred by time was upheld.
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