https://www.taxtmi.com/caselaws?id=20970 The court held that non-compliance with section 144B of the Income-tax Act, 1961 does not invalidate the assessment order for the assessment year 1969-70. The court emphasized that section 144B outlines a procedural safeguard to prevent arbitrary assessments, and failure to comply does not affect the jurisdiction of the assessing authority. The decision to set aside the assessment order and direct a fresh assessment due to non-compliance with section 144B was upheld, highlighting the distinction between procedural irregularities and jurisdictional lapses. The judgment favored the Revenue and clarified that procedural irregularities are curable, affirming the validity of the assessment order despite non-compliance with section 144B. en-us Thu, 03 Sep 1992 00:00:00 +0530 Wed, 18 Nov 2009 13:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20970 The court held that non-compliance with section 144B of the Income-tax Act, 1961 does not invalidate the assessment order for the assessment year 1969-70. The court emphasized that section 144B outlines a procedural safeguard to prevent arbitrary assessments, and failure to comply does not affect the jurisdiction of the assessing authority. The decision to set aside the assessment order and direct a fresh assessment due to non-compliance with section 144B was upheld, highlighting the distinction between procedural irregularities and jurisdictional lapses. The judgment favored the Revenue and clarified that procedural irregularities are curable, affirming the validity of the assessment order despite non-compliance with section 144B. Case-Laws Income Tax Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20970