https://www.taxtmi.com/highlights?id=58364 Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have made a reference hereinabove, also says, in effect, the same thing, i.e., that after 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B of the Act. - HC en-us Mon, 14 Jun 2021 16:59:44 +0530 Mon, 14 Jun 2021 16:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58364 Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have made a reference hereinabove, also says, in effect, the same thing, i.e., that after 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B of the Act. - HC Highlights Income Tax Mon, 14 Jun 2021 16:59:44 +0530 https://www.taxtmi.com/highlights?id=58364