https://www.taxtmi.com/caselaws?id=67611 The Tribunal found the IAC's directions under Section 144A to be illegal for not providing the assessee an opportunity. The assessment annulled by the Commissioner (Appeals) should have been corrected from the stage of the illegal direction, rather than annulled. The Tribunal allowed the department's appeal, directing the IAC to re-examine the case from the time of the reference. en-us Thu, 14 Nov 1985 00:00:00 +0530 Fri, 11 Mar 2011 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67611 The Tribunal found the IAC's directions under Section 144A to be illegal for not providing the assessee an opportunity. The assessment annulled by the Commissioner (Appeals) should have been corrected from the stage of the illegal direction, rather than annulled. The Tribunal allowed the department's appeal, directing the IAC to re-examine the case from the time of the reference. Case-Laws Income Tax Thu, 14 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67611