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TMI Blog1989 (7) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Incometax (Appeals) and prayed that the assessment be cancelled as the provisions of section 144B w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 making a fresh assessment in accordance with the directions given by the appellate authority. Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1981 (Des Rai Kul Bhushan v. CIT [1989] 180 ITR 297), decided on April 19, 1989. For the reasons recorded therein and for the aforesaid reasons, we find no error in the orders of the Commissioner of Income-tax (Appeals) and the Tribunal and answer the question in the affirmative, that is, in favour of the Revenue, leaving the parties to bear their own costs. - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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