https://www.taxtmi.com/caselaws?id=23963 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision to set aside an illegal assessment order due to non-compliance with section 144B procedures. The Tribunal affirmed the authority of the Commissioner to remand cases for fresh assessment. The time limit for assessment completion can be extended in cases of remand, as per the provisions of the Income-tax Act. The Tribunal's rulings emphasized the mandatory nature of section 144B procedures and the necessity for assessments to be conducted within the prescribed legal framework. en-us Wed, 19 Apr 1989 00:00:00 +0530 Fri, 15 Jan 2010 14:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23963 The Tribunal upheld the Commissioner of Income-tax (Appeals)' decision to set aside an illegal assessment order due to non-compliance with section 144B procedures. The Tribunal affirmed the authority of the Commissioner to remand cases for fresh assessment. The time limit for assessment completion can be extended in cases of remand, as per the provisions of the Income-tax Act. The Tribunal's rulings emphasized the mandatory nature of section 144B procedures and the necessity for assessments to be conducted within the prescribed legal framework. Case-Laws Income Tax Wed, 19 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23963