https://www.taxtmi.com/caselaws?id=24078 The court determined that the appeal challenging the assessment under section 144 of the Income-tax Act was not competent without first appealing the order under section 146. It upheld the validity of the assessment based on non-compliance with the notice under section 142(1), allowing the Income-tax Officer to proceed with the assessment under section 144. The absence of notice under section 143(2) did not invalidate the assessment. The court ruled against the assessee, finding the assessment valid and disposing of the reference without costs. en-us Wed, 01 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 15:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24078 The court determined that the appeal challenging the assessment under section 144 of the Income-tax Act was not competent without first appealing the order under section 146. It upheld the validity of the assessment based on non-compliance with the notice under section 142(1), allowing the Income-tax Officer to proceed with the assessment under section 144. The absence of notice under section 143(2) did not invalidate the assessment. The court ruled against the assessee, finding the assessment valid and disposing of the reference without costs. Case-Laws Income Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24078