https://www.taxtmi.com/caselaws?id=22019 The High Court affirmed that section 144B of the Income-tax Act is procedural and applies to incomplete assessments preceding January 1, 1976. It held in favor of the Revenue on the interpretation of section 144B and determined that the assessment was completed within the prescribed time limit under section 153. Consequently, the court ruled in favor of the Revenue on both issues raised in the case, clarifying the procedural nature of section 144B and the computation of the assessment period under section 153. en-us Mon, 12 Aug 1991 00:00:00 +0530 Sat, 05 Dec 2009 15:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22019 The High Court affirmed that section 144B of the Income-tax Act is procedural and applies to incomplete assessments preceding January 1, 1976. It held in favor of the Revenue on the interpretation of section 144B and determined that the assessment was completed within the prescribed time limit under section 153. Consequently, the court ruled in favor of the Revenue on both issues raised in the case, clarifying the procedural nature of section 144B and the computation of the assessment period under section 153. Case-Laws Income Tax Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22019