https://www.taxtmi.com/highlights?id=72860 Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by limitation u/s 153 of the Income Tax Act, 1961. The procedure u/s 144B, as in force between 01.04.2021 till 30.03.2022 was required to be followed. It has not been fully followed. - Matter restored back - HC en-us Thu, 02 Nov 2023 09:12:58 +0530 Thu, 02 Nov 2023 09:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72860 Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by limitation u/s 153 of the Income Tax Act, 1961. The procedure u/s 144B, as in force between 01.04.2021 till 30.03.2022 was required to be followed. It has not been fully followed. - Matter restored back - HC Highlights Income Tax Thu, 02 Nov 2023 09:12:58 +0530 https://www.taxtmi.com/highlights?id=72860