1979 (1) TMI 142

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..... 2. In ITA No. 619 (Jab)/77-78 the assessee has challenged the order of ld. CIT passed under s. 263 of the IT Act directing the ITO to make a fresh assessment according to law, as the CIT noted that the ITO framed the assessment. Without complying with the provisions of s. 144-B of the IT Act. The CIT held that this mistake on the part of ITO should be set right as it was erroneous in so far a....

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....a Prabha Pateria's case (2) we have discussed the authorities cited by the Deptl. Representative and have held that they are not in point. Following our decisions in the above two cases we hold that the Commr. was not competent to revise the order of ITO who had failed to comply with the provisions of s. 144-B of the IT Act while making an assessment. 5. The appeal is allowed and the order of t....