https://www.taxtmi.com/caselaws?id=58565 The Tribunal found that the Income Tax Officer's failure to comply with section 144B rendered the assessment void for the assessment year 1977-78. The department's additional ground of appeal regarding procedural irregularity was admitted, following the Shivaji Park Gymkhana decision. The Tribunal directed a fresh assessment for 1977-78 and upheld the validity of the 1978-79 assessment, completed within the statutory period. The appeals by the department were allowed, and the assessee's cross-objections were also upheld for reconsideration on merits by the Commissioner (Appeals). en-us Sat, 28 Jul 1984 00:00:00 +0530 Mon, 20 Dec 2010 16:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58565 The Tribunal found that the Income Tax Officer's failure to comply with section 144B rendered the assessment void for the assessment year 1977-78. The department's additional ground of appeal regarding procedural irregularity was admitted, following the Shivaji Park Gymkhana decision. The Tribunal directed a fresh assessment for 1977-78 and upheld the validity of the 1978-79 assessment, completed within the statutory period. The appeals by the department were allowed, and the assessee's cross-objections were also upheld for reconsideration on merits by the Commissioner (Appeals). Case-Laws Income Tax Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58565