https://www.taxtmi.com/caselaws?id=16728 Non-compliance with section 144B in completing an assessment under section 143(3) does not make the assessment void ab initio. The procedure under section 144B governs the manner in which the Assessing Officer must proceed when the proposed variation crosses the prescribed limit, but it does not shift jurisdiction or forum. As the Assessing Officer retains seisin throughout and the Deputy Commissioner's role is only advisory, breach of the statutory procedure amounts to a mandatory procedural irregularity rather than a jurisdictional defect. The assessment therefore remains valid, subject to the procedural lapse. en-us Tue, 14 Jul 1998 00:00:00 +0530 Wed, 09 Sep 2009 16:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16728 Non-compliance with section 144B in completing an assessment under section 143(3) does not make the assessment void ab initio. The procedure under section 144B governs the manner in which the Assessing Officer must proceed when the proposed variation crosses the prescribed limit, but it does not shift jurisdiction or forum. As the Assessing Officer retains seisin throughout and the Deputy Commissioner's role is only advisory, breach of the statutory procedure amounts to a mandatory procedural irregularity rather than a jurisdictional defect. The assessment therefore remains valid, subject to the procedural lapse. Case-Laws Income Tax Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16728