https://www.taxtmi.com/caselaws?id=61915 The Tribunal rejected the appeal filed by the assessee as not maintainable, ruling that the assessee lacked standing to appeal since the order of the CIT (Appeals) fully favored them. The Tribunal clarified that only aggrieved parties have the right to appeal. Additionally, the Tribunal determined that the time limit under Section 153(2A) did not apply in this case, as the order issued on 8-3-1994 was not a fresh assessment but a compliance order following the appellate decision. en-us Tue, 12 Oct 1999 00:00:00 +0530 Mon, 17 Jan 2011 10:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61915 The Tribunal rejected the appeal filed by the assessee as not maintainable, ruling that the assessee lacked standing to appeal since the order of the CIT (Appeals) fully favored them. The Tribunal clarified that only aggrieved parties have the right to appeal. Additionally, the Tribunal determined that the time limit under Section 153(2A) did not apply in this case, as the order issued on 8-3-1994 was not a fresh assessment but a compliance order following the appellate decision. Case-Laws Income Tax Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61915