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TMI Blog1983 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 reference arises out of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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 assessment ab initio void and the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 enable him to complete the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t s. 144B(4) contains the procedure for completing an assessment and it cannot have the effect of invalidating the assessment when not complied with. The Tribunal, therefore, was justified in directing the ITO to redo the assessment after following the procedure prescribed under s. 144B(4) of the Act. In the result, we answer the question in the affirmative and against the assessee. There will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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