https://www.taxtmi.com/caselaws?id=67459 The appeal by the revenue against the AAC's order setting aside an assessment under section 144 of the Income-tax Act, 1961 was dismissed by ITAT Jaipur. The Tribunal upheld the AAC's decision due to the ITO's failure to dispose of the application under section 146 within the prescribed 90-day period, resulting in the automatic cancellation of the assessment. The Tribunal concluded that the delay in passing the order allowed the assessee to challenge the assessment decision in the appeal. en-us Mon, 24 Nov 1986 00:00:00 +0530 Thu, 10 Mar 2011 17:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67459 The appeal by the revenue against the AAC's order setting aside an assessment under section 144 of the Income-tax Act, 1961 was dismissed by ITAT Jaipur. The Tribunal upheld the AAC's decision due to the ITO's failure to dispose of the application under section 146 within the prescribed 90-day period, resulting in the automatic cancellation of the assessment. The Tribunal concluded that the delay in passing the order allowed the assessee to challenge the assessment decision in the appeal. Case-Laws Income Tax Mon, 24 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67459