https://www.taxtmi.com/caselaws?id=64898 The Tribunal upheld the Commissioner (Appeals) order directing the Income Tax Officer to consider the revised return filed by the assessee after the draft assessment order under section 143(3) and section 144B of the Income-tax Act. The Tribunal emphasized that the assessment process remains pending until the final order is passed, highlighting the importance of considering revised returns within the specified time frame. The departmental appeal was dismissed, affirming the decision to consider the revised return and stressing compliance with the legal provisions governing assessment procedures. en-us Fri, 23 Mar 1984 00:00:00 +0530 Fri, 11 Feb 2011 10:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64898 The Tribunal upheld the Commissioner (Appeals) order directing the Income Tax Officer to consider the revised return filed by the assessee after the draft assessment order under section 143(3) and section 144B of the Income-tax Act. The Tribunal emphasized that the assessment process remains pending until the final order is passed, highlighting the importance of considering revised returns within the specified time frame. The departmental appeal was dismissed, affirming the decision to consider the revised return and stressing compliance with the legal provisions governing assessment procedures. Case-Laws Income Tax Fri, 23 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64898