https://www.taxtmi.com/caselaws?id=127289 The High Court of Madras held that the Appellate Tribunal had jurisdiction under Section 12A for appeals against an assessment order made by the Deputy Commissioner suo motu. The court clarified that the Deputy Commissioner's actions, as per the notice dated 10th October, 1951, constituted a suo motu assessment exercise, establishing the maintainability of the appeals before the Appellate Tribunal. The court set aside the Tribunal's order, directing the Appellate Tribunal to accept and adjudicate the appeals according to the law, without making any orders regarding costs on the petitions. en-us Wed, 20 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 18:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127289 The High Court of Madras held that the Appellate Tribunal had jurisdiction under Section 12A for appeals against an assessment order made by the Deputy Commissioner suo motu. The court clarified that the Deputy Commissioner's actions, as per the notice dated 10th October, 1951, constituted a suo motu assessment exercise, establishing the maintainability of the appeals before the Appellate Tribunal. The court set aside the Tribunal's order, directing the Appellate Tribunal to accept and adjudicate the appeals according to the law, without making any orders regarding costs on the petitions. Case-Laws VAT and Sales Tax Wed, 20 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127289