https://www.taxtmi.com/caselaws?id=245124 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision that the assessment order for the assessment year 1977-78 was not made on the specified date. The Court emphasized procedural compliance under Sections 143(2) and 144 of the Income-tax Act, highlighting the importance of adhering to legal requirements in the assessment process. The judgment focused on factual analysis, rejecting the Revenue's arguments and ruling in favor of the assessee. en-us Tue, 18 Feb 2014 00:00:00 +0530 Sat, 21 Feb 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245124 The High Court dismissed the Revenue's appeal, affirming the Tribunal's decision that the assessment order for the assessment year 1977-78 was not made on the specified date. The Court emphasized procedural compliance under Sections 143(2) and 144 of the Income-tax Act, highlighting the importance of adhering to legal requirements in the assessment process. The judgment focused on factual analysis, rejecting the Revenue's arguments and ruling in favor of the assessee. Case-Laws Income Tax Tue, 18 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245124