https://www.taxtmi.com/caselaws?id=55382 The Tribunal upheld the Commissioner's decision to set aside the assessments made by the Income Tax Officer (ITO) for a registered firm due to procedural irregularities under section 144B of the Income Tax Act. The Tribunal emphasized that doubts regarding the validity of the ITO's orders could prejudice the Revenue and affirmed the need for proper reassessment following the correct procedure. The appeals challenging the Commissioner's order were dismissed, supporting the decision for reassessment in accordance with statutory provisions. en-us Thu, 15 May 1980 00:00:00 +0530 Fri, 26 Nov 2010 17:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55382 The Tribunal upheld the Commissioner's decision to set aside the assessments made by the Income Tax Officer (ITO) for a registered firm due to procedural irregularities under section 144B of the Income Tax Act. The Tribunal emphasized that doubts regarding the validity of the ITO's orders could prejudice the Revenue and affirmed the need for proper reassessment following the correct procedure. The appeals challenging the Commissioner's order were dismissed, supporting the decision for reassessment in accordance with statutory provisions. Case-Laws Income Tax Thu, 15 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55382