https://www.taxtmi.com/caselaws?id=19400 The court held that section 144B applies to reassessments under section 147. The Income-tax Appellate Tribunal's decision to cancel assessments for the years 1973-74 and 1974-75 was deemed incorrect. The assessments were found to be within the time limit, and procedural safeguards under section 144B must be adhered to in reassessment proceedings. The court ruled in favor of the Revenue, upholding the validity of the assessments. en-us Tue, 01 Mar 1994 00:00:00 +0530 Thu, 05 Nov 2009 18:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19400 The court held that section 144B applies to reassessments under section 147. The Income-tax Appellate Tribunal's decision to cancel assessments for the years 1973-74 and 1974-75 was deemed incorrect. The assessments were found to be within the time limit, and procedural safeguards under section 144B must be adhered to in reassessment proceedings. The court ruled in favor of the Revenue, upholding the validity of the assessments. Case-Laws Income Tax Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19400