https://www.taxtmi.com/caselaws?id=66091 The Tribunal dismissed the appeal, ruling that the assessee, who had waived the right to appeal under section 264, could not pursue the appeal. It was held that the Deputy Commissioner(Appeals) lacked jurisdiction to reconsider the issue under section 154. The Tribunal did not assess the merits of the adjustment under section 143(1)(a) due to the jurisdictional grounds for dismissal. en-us Mon, 30 Jan 1995 00:00:00 +0530 Mon, 21 Feb 2011 14:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66091 The Tribunal dismissed the appeal, ruling that the assessee, who had waived the right to appeal under section 264, could not pursue the appeal. It was held that the Deputy Commissioner(Appeals) lacked jurisdiction to reconsider the issue under section 154. The Tribunal did not assess the merits of the adjustment under section 143(1)(a) due to the jurisdictional grounds for dismissal. Case-Laws Income Tax Mon, 30 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66091