Power to set aside assessments under section 144 permits referral to the Assessing Officer for a fresh assessment. The amendment provides that where an appeal is against an assessment made under the summary assessment provision, the Commissioner (Appeals) may set aside that assessment and refer the case back to the Assessing Officer for a fresh assessment, expanding the Commissioner (Appeals) powers to include referral for reassessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to set aside assessments under section 144 permits referral to the Assessing Officer for a fresh assessment.
The amendment provides that where an appeal is against an assessment made under the summary assessment provision, the Commissioner (Appeals) may set aside that assessment and refer the case back to the Assessing Officer for a fresh assessment, expanding the Commissioner (Appeals) powers to include referral for reassessment.
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