https://www.taxtmi.com/caselaws?id=24933 The High Court ruled in favor of the Revenue and against the assessee in a case concerning the validity of assessment orders under section 263(1) of the Income-tax Act, 1961. The court held that assessments of ladies and minors should have been conducted under section 143(3) with proper inquiries, not under section 143(1). The Commissioner's order was deemed legitimate, based on detailed inquiries and found the assessments to be irregular, erroneous, and prejudicial to the Revenue. The consolidated order passed by the Commissioner for the assessment years 1972-73 and 1973-74 was upheld, with the assessee ordered to pay consolidated costs of Rs. 250 to the Revenue. en-us Fri, 22 Apr 1988 00:00:00 +0530 Sat, 12 Nov 2016 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24933 The High Court ruled in favor of the Revenue and against the assessee in a case concerning the validity of assessment orders under section 263(1) of the Income-tax Act, 1961. The court held that assessments of ladies and minors should have been conducted under section 143(3) with proper inquiries, not under section 143(1). The Commissioner's order was deemed legitimate, based on detailed inquiries and found the assessments to be irregular, erroneous, and prejudicial to the Revenue. The consolidated order passed by the Commissioner for the assessment years 1972-73 and 1973-74 was upheld, with the assessee ordered to pay consolidated costs of Rs. 250 to the Revenue. Case-Laws Income Tax Fri, 22 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24933