https://www.taxtmi.com/caselaws?id=58738 The Tribunal set aside the assessment order due to a procedural error by the Income Tax Officer (ITO) under section 144B of the IT Act. As a result, the CIT (A) directed the ITO to rectify the procedure and pass an order in accordance with the law. The Tribunal found the defect in the assessment procedure to be fundamental, leading to the entire assessment being set aside. Consequently, the appeal was dismissed as the assessee was not aggrieved by the CIT (A)'s order after the assessment was set aside, relieving the assessee from tax payment until a fresh assessment was made. en-us Fri, 27 Aug 1982 00:00:00 +0530 Tue, 21 Dec 2010 17:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58738 The Tribunal set aside the assessment order due to a procedural error by the Income Tax Officer (ITO) under section 144B of the IT Act. As a result, the CIT (A) directed the ITO to rectify the procedure and pass an order in accordance with the law. The Tribunal found the defect in the assessment procedure to be fundamental, leading to the entire assessment being set aside. Consequently, the appeal was dismissed as the assessee was not aggrieved by the CIT (A)'s order after the assessment was set aside, relieving the assessee from tax payment until a fresh assessment was made. Case-Laws Income Tax Fri, 27 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58738