https://www.taxtmi.com/caselaws?id=69949 The Tribunal set aside the Commissioner (Appeals)'s orders and reinstated the assessments by the Income-tax Officer, determining they were completed within the statutory time limits. The Tribunal upheld the mandatory requirement of referring variations exceeding Rs. 1,00,000 in income to the Inspecting Assistant Commissioner under Section 144B. Both appeals were allowed, emphasizing compliance with procedural requirements and rejecting the argument that partner assessments must await firm assessments. en-us Mon, 10 Oct 1983 00:00:00 +0530 Wed, 13 Apr 2011 10:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69949 The Tribunal set aside the Commissioner (Appeals)'s orders and reinstated the assessments by the Income-tax Officer, determining they were completed within the statutory time limits. The Tribunal upheld the mandatory requirement of referring variations exceeding Rs. 1,00,000 in income to the Inspecting Assistant Commissioner under Section 144B. Both appeals were allowed, emphasizing compliance with procedural requirements and rejecting the argument that partner assessments must await firm assessments. Case-Laws Income Tax Mon, 10 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69949