https://www.taxtmi.com/caselaws?id=67327 Non-compliance with Section 144-B of the Income-tax Act, 1961, by itself did not justify revision under Section 263, as the Tribunal held the Commissioner lacked jurisdiction to set aside the assessment on that ground alone. Once the revision order was annulled, the basis for treating the assessee's connected appeal as infructuous disappeared, and that dismissal could not stand. The connected appeal was therefore restored for disposal according to law, with the revision order annulled and the assessee obtaining partial relief. en-us Wed, 31 Jan 1979 00:00:00 +0530 Thu, 10 Mar 2011 10:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67327 Non-compliance with Section 144-B of the Income-tax Act, 1961, by itself did not justify revision under Section 263, as the Tribunal held the Commissioner lacked jurisdiction to set aside the assessment on that ground alone. Once the revision order was annulled, the basis for treating the assessee's connected appeal as infructuous disappeared, and that dismissal could not stand. The connected appeal was therefore restored for disposal according to law, with the revision order annulled and the assessee obtaining partial relief. Case-Laws Income Tax Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67327