AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
1983 (11) TMI 40
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by JAGANNATHA SHETTY J.-The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question for the opinion of this court : "Whether, on the facts, the learned Income-tax Appellate Tribunal was right in holding that the provisions of section 144B of the Act were only procedural and non-compliance with the provisions would not make the assessment ab initio void ? The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the said procedure. Accordingly, the Tribunal reversed the order of the AAC and directed the ITO to make a fresh assessment after following the procedure prescribed under s. 144B of the Act. The Tribunal has referred the above question for the opinion of this court. The short question for consideration is whether non-compliance with the procedure prescribed under s. 144B would render the as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....together with the objections to the Inspecting Assistant Commissioner and the Inspecting Assistant Commissioner shall, after considering the draft order and the objections and after going through (wherever necessary) the records relating to the draft order, issue, in respect of the matters covered by the objections, such directions as he thinks fit for the guidance of the Income-tax Officer to ena....