https://www.taxtmi.com/caselaws?id=58539 The Tribunal set aside the assessment due to non-compliance with Section 144B of the Income-tax Act, 1961, holding it as an irregularity rather than a nullity. It directed the Income-tax Officer to pass a fresh order after following the mandatory provisions, emphasizing that procedural defects in fiscal matters require rectification without rendering the proceedings null. The appeal was allowed, highlighting the importance of adhering to legal requirements in assessments. en-us Sat, 30 Apr 1983 00:00:00 +0530 Mon, 20 Dec 2010 15:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58539 The Tribunal set aside the assessment due to non-compliance with Section 144B of the Income-tax Act, 1961, holding it as an irregularity rather than a nullity. It directed the Income-tax Officer to pass a fresh order after following the mandatory provisions, emphasizing that procedural defects in fiscal matters require rectification without rendering the proceedings null. The appeal was allowed, highlighting the importance of adhering to legal requirements in assessments. Case-Laws Income Tax Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58539