https://www.taxtmi.com/caselaws?id=69258 The Revenue's appeals challenging assessment cancellations under s. 143 (3) r/w s. 147 for the asst. yr. 1967-68, jurisdiction of the ITO under s. 171 for the asst. yr. 1973-74 in a HUF partition, and cancellations of assessments on an unregistered firm were dismissed. The AAC's decisions to cancel assessments were upheld due to lack of jurisdiction and evidence supporting genuine partitions or firm existence. The ITO's actions were deemed invalid, leading to the dismissal of the Revenue's appeals. en-us Sat, 27 Jan 1979 00:00:00 +0530 Wed, 06 Apr 2011 10:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69258 The Revenue's appeals challenging assessment cancellations under s. 143 (3) r/w s. 147 for the asst. yr. 1967-68, jurisdiction of the ITO under s. 171 for the asst. yr. 1973-74 in a HUF partition, and cancellations of assessments on an unregistered firm were dismissed. The AAC's decisions to cancel assessments were upheld due to lack of jurisdiction and evidence supporting genuine partitions or firm existence. The ITO's actions were deemed invalid, leading to the dismissal of the Revenue's appeals. Case-Laws Income Tax Sat, 27 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69258