https://www.taxtmi.com/caselaws?id=346233 The ITAT upheld the CIT(A) order, dismissing the Revenue's appeal against the assessment order under Section 143(3) for non-compliance with Section 144C requirements. Relying on decisions from High Courts, the ITAT confirmed the CIT(A)'s decision, emphasizing the mandatory nature of Section 144C procedures. The failure to adhere to statutory provisions rendered the assessment void, highlighting the importance of following prescribed procedures in assessment proceedings. The dismissal of the appeal underscored the significance of complying with Section 144C requirements for valid assessments. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 18 Nov 2017 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346233 The ITAT upheld the CIT(A) order, dismissing the Revenue's appeal against the assessment order under Section 143(3) for non-compliance with Section 144C requirements. Relying on decisions from High Courts, the ITAT confirmed the CIT(A)'s decision, emphasizing the mandatory nature of Section 144C procedures. The failure to adhere to statutory provisions rendered the assessment void, highlighting the importance of following prescribed procedures in assessment proceedings. The dismissal of the appeal underscored the significance of complying with Section 144C requirements for valid assessments. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346233