https://www.taxtmi.com/caselaws?id=25593 The court upheld the validity of the assessments made by the Income-tax Officer for the assessment years 1973-74 and 1974-75, ruling in favor of the Revenue. The interpretation of sections 144B and 129 was crucial in determining the procedural requirements regarding the change in the incumbent of the assessing authority. The court clarified that in cases governed by section 144B, the provisions of section 129 may not apply, particularly when the matter is pending before the Inspecting Assistant Commissioner. en-us Mon, 23 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 16:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25593 The court upheld the validity of the assessments made by the Income-tax Officer for the assessment years 1973-74 and 1974-75, ruling in favor of the Revenue. The interpretation of sections 144B and 129 was crucial in determining the procedural requirements regarding the change in the incumbent of the assessing authority. The court clarified that in cases governed by section 144B, the provisions of section 129 may not apply, particularly when the matter is pending before the Inspecting Assistant Commissioner. Case-Laws Income Tax Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25593