https://www.taxtmi.com/caselaws?id=12824 The High Court quashed draft assessment orders under section 144B and granted liberty to make assessment under section 143 of the Income-tax Act, 1961 for the assessment year 1975-76. The court highlighted amendments to section 153(3)(ii) and emphasized that the liberty granted did not debar the authority from proceeding with the assessment. It dismissed the writ petition challenging the notices directly before the court, stressing the importance of consistency in court orders and refusing the prayer for stay. The authority's right to issue notices based on the court's order was upheld. en-us Fri, 15 Mar 2002 00:00:00 +0530 Fri, 24 Apr 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12824 The High Court quashed draft assessment orders under section 144B and granted liberty to make assessment under section 143 of the Income-tax Act, 1961 for the assessment year 1975-76. The court highlighted amendments to section 153(3)(ii) and emphasized that the liberty granted did not debar the authority from proceeding with the assessment. It dismissed the writ petition challenging the notices directly before the court, stressing the importance of consistency in court orders and refusing the prayer for stay. The authority's right to issue notices based on the court's order was upheld. Case-Laws Income Tax Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12824