https://www.taxtmi.com/caselaws?id=24956 The High Court interpreted the term "forward" in section 144B(1) of the Income-tax Act, 1961, concluding it as "to put in the course of transmission." Regarding the validity of the assessment for the assessment year 1978-79, the court upheld the assessment made by the Income-tax Officer, ruling it was not time-barred as the draft order was forwarded within the prescribed time limit. The judgment favored the Income-tax Officer, emphasizing compliance with statutory provisions and timelines in conducting assessments under the Income-tax Act. en-us Mon, 15 Feb 1988 00:00:00 +0530 Sat, 23 Jan 2010 13:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24956 The High Court interpreted the term "forward" in section 144B(1) of the Income-tax Act, 1961, concluding it as "to put in the course of transmission." Regarding the validity of the assessment for the assessment year 1978-79, the court upheld the assessment made by the Income-tax Officer, ruling it was not time-barred as the draft order was forwarded within the prescribed time limit. The judgment favored the Income-tax Officer, emphasizing compliance with statutory provisions and timelines in conducting assessments under the Income-tax Act. Case-Laws Income Tax Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24956