https://www.taxtmi.com/caselaws?id=21840 The court ruled in favor of the Revenue, affirming the validity of the assessment order despite the absence of an opportunity under section 129 by the successor-Income-tax Officer. It was held that the Inspecting Assistant Commissioner had provided a sufficient and valid opportunity under sections 144B and 129. Additionally, the time taken in section 144B proceedings was rightly excluded for limitation purposes, ensuring the assessment was completed within the prescribed timeframe and not barred by limitation. en-us Tue, 22 Jan 1991 00:00:00 +0530 Wed, 02 Dec 2009 11:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21840 The court ruled in favor of the Revenue, affirming the validity of the assessment order despite the absence of an opportunity under section 129 by the successor-Income-tax Officer. It was held that the Inspecting Assistant Commissioner had provided a sufficient and valid opportunity under sections 144B and 129. Additionally, the time taken in section 144B proceedings was rightly excluded for limitation purposes, ensuring the assessment was completed within the prescribed timeframe and not barred by limitation. Case-Laws Income Tax Tue, 22 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21840