https://www.taxtmi.com/caselaws?id=178222 The court held that non-compliance with Section 144B constituted a procedural irregularity, not rendering the assessment order null and void. The Income Tax Officer retained jurisdiction to pass the assessment order, and the CIT(A) correctly set aside the assessment for fresh assessment. The court ruled in favor of the Revenue, affirming that the assessment process could continue despite the procedural irregularity. en-us Wed, 16 Dec 1992 00:00:00 +0530 Sat, 30 Jan 2016 15:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178222 The court held that non-compliance with Section 144B constituted a procedural irregularity, not rendering the assessment order null and void. The Income Tax Officer retained jurisdiction to pass the assessment order, and the CIT(A) correctly set aside the assessment for fresh assessment. The court ruled in favor of the Revenue, affirming that the assessment process could continue despite the procedural irregularity. Case-Laws Income Tax Wed, 16 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178222