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2009 (11) TMI 416 - KERALA HIGH COURTAssessment pursuant to revision by Commissioner- For the assessment year 2004-05, the Assessing Officer passed an order of assessment pursuant to the order of revision passed by the Commissioner (Appeals) allowed the appeal. The Tribunal, on appeal by the department, set aside the order of the Commissioner (Appeals) holding that the assessment having been revised in terms of order issued under section 263 of the Act, the appeal therefrom was not maintainable. Held that- it was the duly of the Tribunal to consider the order of the Commissioner (Appeals) on the merits and decide the appeal on every ground raised. Therefore, the Tribunal was to issue notice to the assessee as well as the Department and disposed of the appeal.
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