https://www.taxtmi.com/caselaws?id=200385 The Court held that assessments made without referring to the IAC under s. 144B were not void in law. The Court emphasized that non-compliance with s. 144B was procedural, not jurisdictional, and did not invalidate the assessment. The Court interpreted s. 144B as providing the assessee an opportunity to object to the draft assessment order to reduce disputes in subsequent appeals. Failure to follow s. 144B did not affect the ITO's jurisdiction to assess under s. 143(3). The assessments were upheld, ruling in favor of the Revenue. en-us Tue, 06 Jun 1989 00:00:00 +0530 Tue, 27 Mar 2018 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200385 The Court held that assessments made without referring to the IAC under s. 144B were not void in law. The Court emphasized that non-compliance with s. 144B was procedural, not jurisdictional, and did not invalidate the assessment. The Court interpreted s. 144B as providing the assessee an opportunity to object to the draft assessment order to reduce disputes in subsequent appeals. Failure to follow s. 144B did not affect the ITO's jurisdiction to assess under s. 143(3). The assessments were upheld, ruling in favor of the Revenue. Case-Laws Income Tax Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200385