better practice using link reference

[eluser]ranjitbd[/eluser]
//this is a link
1.<a HREF="&lt;?=base_url()?&gt;miscellaneous/goToTmbd.html">Travelmartbd.com</a>

//this is the function
function goToTmbd()
{
echo "[removed]
var uri = 'http://www.travelmartbd.com';
[removed].href=uri;
[removed]";
}

//this is the same link
2.<a HREF="http://www.travelmartbd.com">Travelmartbd.com</a><br>

//which one is the better practice 1 or 2 ? and why ?