TMI Blog1983 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that failure to follow the procedure laid down in section 144B of the Act did not invalidate the assessment order dated March 26, 1977, passed by the Income-tax Officer for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that the assessment should have been annulled by the AAC as being void abinitio, the Tribunal dismissed the appeal. Aggrieved, by the order passed by the Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this court for its opinion. None appeared on behalf of the assessee. The short question for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd more between the income returned and the income assessed, is with the Income-tax Officer, though section 144B provides for machinery for the service of a draft order on the assessee and a consultation with a superior officer. This is only a procedural matter not involving jurisdiction and, therefore, if there is a non-compliance or an irregular compliance with this provision, it is only a proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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