https://www.taxtmi.com/caselaws?id=25147 The court upheld the Commissioner's decision to set aside the assessment under section 144 of the Income-tax Act, 1961, and direct a fresh assessment, rejecting the assessee's argument to annul the assessment. It clarified that the obligation to refer the case to the Inspecting Assistant Commissioner under section 144B only arises in assessments made under section 143(3), not under section 144. Additionally, the court affirmed that an assessee cannot challenge the validity of an ex parte assessment in a quantum appeal, emphasizing the need to follow proper procedures to contest such assessments. The court ruled in favor of the Revenue, supporting the actions taken by the Tribunal and the Commissioner of Income-tax (Appeals). en-us Fri, 21 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 16:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25147 The court upheld the Commissioner's decision to set aside the assessment under section 144 of the Income-tax Act, 1961, and direct a fresh assessment, rejecting the assessee's argument to annul the assessment. It clarified that the obligation to refer the case to the Inspecting Assistant Commissioner under section 144B only arises in assessments made under section 143(3), not under section 144. Additionally, the court affirmed that an assessee cannot challenge the validity of an ex parte assessment in a quantum appeal, emphasizing the need to follow proper procedures to contest such assessments. The court ruled in favor of the Revenue, supporting the actions taken by the Tribunal and the Commissioner of Income-tax (Appeals). Case-Laws Income Tax Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25147