Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (4) TMI 48 - HC - Income Tax"Whether Tribunal is right in holding that the Assessing Officer has no jurisdiction to change the status while making the assessment under section 143(1) and in that background whether a change in the status is appealable to the first appellate authority?" - In view of the conclusion that the assessment order was under section 143(3) of the Act, the same was appealable under section 246(1) of the Act and the appeal was rightly entertained by the appellate authority. We, therefore, answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue.
|