https://www.taxtmi.com/caselaws?id=432346 The High Court dismissed the Department's appeal, affirming that the final assessment order dated 2.3.2016 was illegal and without jurisdiction due to the failure to follow the mandatory procedure under Section 144C of the Income Tax Act. The court upheld the Tribunal's decision, emphasizing that procedural compliance under Section 144C is not waivable and any deviation constitutes an incurable defect. en-us Fri, 23 Sep 2022 00:00:00 +0530 Tue, 03 Jan 2023 09:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432346 The High Court dismissed the Department's appeal, affirming that the final assessment order dated 2.3.2016 was illegal and without jurisdiction due to the failure to follow the mandatory procedure under Section 144C of the Income Tax Act. The court upheld the Tribunal's decision, emphasizing that procedural compliance under Section 144C is not waivable and any deviation constitutes an incurable defect. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432346