https://www.taxtmi.com/caselaws?id=17002 The court affirmed the jurisdiction of the Inspecting Assistant Commissioner under sections 144A and 144B, allowing directions on relevant matters even if not raised under section 144B objections. It held that procedural non-compliance does not invalidate assessment orders, granting authorities the power to correct defects and conduct fresh assessments. The appellate authority was confirmed to have the discretion to set aside assessments for re-evaluation. The order to set aside the assessment for fresh assessment was upheld in favor of the Revenue, with no costs awarded. en-us Thu, 04 Sep 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17002 The court affirmed the jurisdiction of the Inspecting Assistant Commissioner under sections 144A and 144B, allowing directions on relevant matters even if not raised under section 144B objections. It held that procedural non-compliance does not invalidate assessment orders, granting authorities the power to correct defects and conduct fresh assessments. The appellate authority was confirmed to have the discretion to set aside assessments for re-evaluation. The order to set aside the assessment for fresh assessment was upheld in favor of the Revenue, with no costs awarded. Case-Laws Income Tax Thu, 04 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17002