https://www.taxtmi.com/caselaws?id=22097 The court held that Section 144B of the Income-tax Act, 1961, applies to assessments under Section 147, emphasizing the procedural benefits to the assessee. It ruled that Section 144B is procedural and should be followed in reassessments to avoid anomalies. The court also determined that Section 144B applies to pending assessments, including those initiated under Section 147, ensuring taxpayers have sufficient opportunity to address proposed additions before final assessments. Assessments in the specific cases were deemed timely, with the court ruling in favor of the Revenue without costs. en-us Thu, 31 Oct 1991 00:00:00 +0530 Mon, 07 Dec 2009 10:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22097 The court held that Section 144B of the Income-tax Act, 1961, applies to assessments under Section 147, emphasizing the procedural benefits to the assessee. It ruled that Section 144B is procedural and should be followed in reassessments to avoid anomalies. The court also determined that Section 144B applies to pending assessments, including those initiated under Section 147, ensuring taxpayers have sufficient opportunity to address proposed additions before final assessments. Assessments in the specific cases were deemed timely, with the court ruling in favor of the Revenue without costs. Case-Laws Income Tax Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22097