1989 (7) TMI 90

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.... J.-The assessee filed a return showing an income of Rs. 80,300 for the assessment year 1977-78. The Income-tax Officer, by his order dated March 7, 1980, assessed the income at Rs. 2,15,440. In doing so, the Income-tax Officer did not follow the procedure laid down in section 144B of the Income-tax Act, 1961 (for short "the Act"). The assessee went up in appeal before the Commissioner of Incom....

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....oid and a nullity and, as such, was not liable to be annulled ?" The main contention raised on behalf of the assessee is that since the procedure under section 144B of the Act was not followed, the assessment made by the Income-tax Officer was null and void and the appellate authority could annul that order but could not set aside the same and refer the case back to the Assessing Officer for ma....