https://www.taxtmi.com/caselaws?id=58761 The Tribunal allowed the Departmental appeal, modifying the order of the CIT(A), setting aside the assessment order, and directing the ITO to pass a fresh order according to law after complying with all legal requirements, including those of Section 144B. The Tribunal emphasized that non-compliance with mandatory procedural provisions results in an irregularity that can be cured, rather than rendering the proceedings null and void. en-us Sat, 30 Apr 1983 00:00:00 +0530 Tue, 21 Dec 2010 18:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58761 The Tribunal allowed the Departmental appeal, modifying the order of the CIT(A), setting aside the assessment order, and directing the ITO to pass a fresh order according to law after complying with all legal requirements, including those of Section 144B. The Tribunal emphasized that non-compliance with mandatory procedural provisions results in an irregularity that can be cured, rather than rendering the proceedings null and void. Case-Laws Income Tax Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58761