https://www.taxtmi.com/caselaws?id=63877 Non-compliance with the draft-assessment procedure under section 144B was treated as a breach of a procedural safeguard, not a jurisdictional defect. The assessing officer did not lose authority to complete the assessment merely because the prescribed reference procedure was not followed. The proper appellate response was to correct the error by setting aside the assessment and directing a fresh assessment in accordance with law, rather than treating the assessment as void ab initio and annulling it. The assessment was therefore not a nullity. en-us Mon, 03 Jan 1983 00:00:00 +0530 Wed, 02 Feb 2011 15:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63877 Non-compliance with the draft-assessment procedure under section 144B was treated as a breach of a procedural safeguard, not a jurisdictional defect. The assessing officer did not lose authority to complete the assessment merely because the prescribed reference procedure was not followed. The proper appellate response was to correct the error by setting aside the assessment and directing a fresh assessment in accordance with law, rather than treating the assessment as void ab initio and annulling it. The assessment was therefore not a nullity. Case-Laws Income Tax Mon, 03 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63877