https://www.taxtmi.com/highlights?id=74562 Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the assessment proceeding due to limitation under Section 153 of the Act, and this constituted a manifest violation of the principles of natural justice. Therefore, the court quashed the impugned orders and remitted the cases back to the first respondent (the assessing officer) for fresh orders. en-us Thu, 01 Feb 2024 07:45:27 +0530 Thu, 01 Feb 2024 07:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74562 Validity of orders passed u/s 147 r.w.s.144B and notice u/s 221 (1) - The High court held that the assessment orders were passed in a hurry to avoid the lapsing of the assessment proceeding due to limitation under Section 153 of the Act, and this constituted a manifest violation of the principles of natural justice. Therefore, the court quashed the impugned orders and remitted the cases back to the first respondent (the assessing officer) for fresh orders. Highlights Income Tax Thu, 01 Feb 2024 07:45:27 +0530 https://www.taxtmi.com/highlights?id=74562