https://www.taxtmi.com/caselaws?id=69974 The Tribunal upheld the Commissioner (Appeals) decision to annul the assessment due to procedural non-compliance under section 144B. The failure to refer the draft assessment order to the Inspecting Assistant Commissioner rendered the assessment illegal and void. Additionally, the assessment was deemed time-barred as the Income Tax Officer did not follow the prescribed procedures. The Tribunal concluded that the procedural irregularity was fundamental and not curable, justifying the annulment of the assessment. The appeal by the department was dismissed, affirming the assessment as illegal, invalid, and time-barred. en-us Fri, 28 Jun 1985 00:00:00 +0530 Wed, 13 Apr 2011 11:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69974 The Tribunal upheld the Commissioner (Appeals) decision to annul the assessment due to procedural non-compliance under section 144B. The failure to refer the draft assessment order to the Inspecting Assistant Commissioner rendered the assessment illegal and void. Additionally, the assessment was deemed time-barred as the Income Tax Officer did not follow the prescribed procedures. The Tribunal concluded that the procedural irregularity was fundamental and not curable, justifying the annulment of the assessment. The appeal by the department was dismissed, affirming the assessment as illegal, invalid, and time-barred. Case-Laws Income Tax Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69974