https://www.taxtmi.com/caselaws?id=70438 The Tribunal set aside the lower authorities' orders and directed the Assessing Officer to conduct fresh assessments for the years 1985-86 to 1988-89. The Assessing Officer had made additions to the assessee's income, but the Tribunal found that the authorized representative's agreement to the additions was not necessarily binding on the assessee. The Tribunal also determined that the assessee was competent to file an appeal as an "aggrieved person" due to the additional tax burden resulting from the additions. The appeals were treated as allowed for statistical purposes. en-us Fri, 28 Jan 1994 00:00:00 +0530 Sat, 16 Apr 2011 11:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70438 The Tribunal set aside the lower authorities' orders and directed the Assessing Officer to conduct fresh assessments for the years 1985-86 to 1988-89. The Assessing Officer had made additions to the assessee's income, but the Tribunal found that the authorized representative's agreement to the additions was not necessarily binding on the assessee. The Tribunal also determined that the assessee was competent to file an appeal as an "aggrieved person" due to the additional tax burden resulting from the additions. The appeals were treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70438