https://www.taxtmi.com/caselaws?id=209352 The High Court ruled in favor of the Department and against the assessee in a case involving the interpretation of section 144B of the Income-tax Act, 1961. It was determined that the provisions of section 144B were applicable, the assessment order was not barred by time under section 153(1)(a)(iii), and the second question on finality of the assessment order was deemed unnecessary. The Court's detailed analysis led to a conclusion that favored the Department on all issues, with the opinion directed to be forwarded to the Tribunal for further action. en-us Tue, 23 Nov 2010 00:00:00 +0530 Mon, 22 Jul 2013 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209352 The High Court ruled in favor of the Department and against the assessee in a case involving the interpretation of section 144B of the Income-tax Act, 1961. It was determined that the provisions of section 144B were applicable, the assessment order was not barred by time under section 153(1)(a)(iii), and the second question on finality of the assessment order was deemed unnecessary. The Court's detailed analysis led to a conclusion that favored the Department on all issues, with the opinion directed to be forwarded to the Tribunal for further action. Case-Laws Income Tax Tue, 23 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209352