https://www.taxtmi.com/caselaws?id=66567 The Appellate Tribunal allowed the appeal, canceling the Commissioner's order and reinstating the assessment made under section 143(3) of the Income Tax Act. The Tribunal held that processing under section 143(1)(a) is not a prerequisite for assessment under section 143(3) and that the Commissioner exceeded his jurisdiction in setting aside the assessment solely on that ground. The judgment clarifies the separate procedures under sections 143(1)(a) and 143(3) and emphasizes the limitations of the Commissioner's revisionary powers under section 263. en-us Tue, 23 Jan 1996 00:00:00 +0530 Mon, 28 Feb 2011 12:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66567 The Appellate Tribunal allowed the appeal, canceling the Commissioner's order and reinstating the assessment made under section 143(3) of the Income Tax Act. The Tribunal held that processing under section 143(1)(a) is not a prerequisite for assessment under section 143(3) and that the Commissioner exceeded his jurisdiction in setting aside the assessment solely on that ground. The judgment clarifies the separate procedures under sections 143(1)(a) and 143(3) and emphasizes the limitations of the Commissioner's revisionary powers under section 263. Case-Laws Income Tax Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66567