https://www.taxtmi.com/caselaws?id=67900 The Tribunal held that the ITO must make a fresh assessment in accordance with the law and directions provided by the ITAT and s. 144B. Failure to comply with mandatory provisions renders assessment orders invalid and lacking jurisdiction. The assessment made without following s. 144B procedures was deemed invalid, leading to the dismissal of both Departmental and assessee's appeals. The judgment emphasized the importance of strict compliance with statutory provisions to ensure a fair and lawful outcome in the assessment process. en-us Mon, 15 Jul 1985 00:00:00 +0530 Tue, 15 Mar 2011 12:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67900 The Tribunal held that the ITO must make a fresh assessment in accordance with the law and directions provided by the ITAT and s. 144B. Failure to comply with mandatory provisions renders assessment orders invalid and lacking jurisdiction. The assessment made without following s. 144B procedures was deemed invalid, leading to the dismissal of both Departmental and assessee's appeals. The judgment emphasized the importance of strict compliance with statutory provisions to ensure a fair and lawful outcome in the assessment process. Case-Laws Income Tax Mon, 15 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67900