Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2003 (8) TMI 194 - AT - Income Tax
Extract:
....... the assessee to explain his case. These observations are mere guidelines and no limitations are being placed on the powers of the appellate authority. The appellate authority would be free to choose the right course depending upon the facts of the each case. 57. The matter will now go to the regular bench for final disposal of the appeal on merit.