https://www.taxtmi.com/caselaws?id=802327 Misdescribing a revised draft assessment order as a draft assessment order does not warrant review as an error apparent when the undisputed basis of the decision remains unchanged. Section 144B of the Income-tax Act, 1961 required a revised draft assessment order before the final assessment. An earlier draft had been issued, but no revised draft was passed; the misdescription therefore did not justify review of the order quashing the assessment. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802327 Misdescribing a revised draft assessment order as a draft assessment order does not warrant review as an error apparent when the undisputed basis of the decision remains unchanged. Section 144B of the Income-tax Act, 1961 required a revised draft assessment order before the final assessment. An earlier draft had been issued, but no revised draft was passed; the misdescription therefore did not justify review of the order quashing the assessment. Case-Laws Income Tax Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802327