Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Validity of assessment u/s 144B - it is not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order in his hands but, with the introduction of Section 144B of the Act, 1961, a procedure has been laid down which needs to be scrupulously followed - HC
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