https://www.taxtmi.com/caselaws?id=21835 The court ruled in favor of the Revenue, holding that the Inspecting Assistant Commissioner can issue directions under section 144A to the Income-tax Officer during assessment proceedings, even when objections are being considered under section 144B(4). The judgment emphasized the procedural nature of sections 144A and 144B, stating that invoking section 144A during section 144B proceedings does not prejudice the assessee as long as they are given an opportunity to be heard. The court clarified that the assessment is considered pending until completion, allowing the provisions of section 144A to be invoked during section 144B proceedings. en-us Mon, 28 Jan 1991 00:00:00 +0530 Wed, 02 Dec 2009 11:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21835 The court ruled in favor of the Revenue, holding that the Inspecting Assistant Commissioner can issue directions under section 144A to the Income-tax Officer during assessment proceedings, even when objections are being considered under section 144B(4). The judgment emphasized the procedural nature of sections 144A and 144B, stating that invoking section 144A during section 144B proceedings does not prejudice the assessee as long as they are given an opportunity to be heard. The court clarified that the assessment is considered pending until completion, allowing the provisions of section 144A to be invoked during section 144B proceedings. Case-Laws Income Tax Mon, 28 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21835