https://www.taxtmi.com/caselaws?id=70214 The Tribunal upheld the validity of assessments made by the ITO under section 143(3)(b) of the IT Act, rejecting the assessee's challenge before the AAC. The Tribunal found the ITO's actions in issuing notices and making fresh assessments to be valid, as he had obtained necessary approvals and had valid reasons to disallow certain deductions. The Revenue's appeals were allowed, and the case was remanded to the AAC for a decision on the merits of the additions made by the ITO. en-us Thu, 10 Dec 1981 00:00:00 +0530 Thu, 14 Apr 2011 18:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70214 The Tribunal upheld the validity of assessments made by the ITO under section 143(3)(b) of the IT Act, rejecting the assessee's challenge before the AAC. The Tribunal found the ITO's actions in issuing notices and making fresh assessments to be valid, as he had obtained necessary approvals and had valid reasons to disallow certain deductions. The Revenue's appeals were allowed, and the case was remanded to the AAC for a decision on the merits of the additions made by the ITO. Case-Laws Income Tax Thu, 10 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70214