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2003 (4) TMI 88 - HC - Income TaxAssessment under section 144/145(3) of the Income-tax Act, 1961. - By this writ application the writ petitioner has challenged an assessment order passed - The assessing authority, therefore, acted without jurisdiction in reopening the assessment notwithstanding the fact that such right was not conferred upon him by the appellate authority. There is no dispute that the order of the appellate authority has not been impugned by the Department and as such the same has attained finality. - I, thus, set aside the order impugned on the ground that the Assistant Commissioner acted without jurisdiction in reassessing the matter in the absence of any direction from the appellate authority.
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