https://www.taxtmi.com/caselaws?id=152687 The Tribunal allowed the appeal challenging the regular assessment order for the assessment year 1992-93 under the Income-tax Act, 1961. It found that the Commissioner (Appeals) lacked jurisdiction to decide the issue as the order was passed under section 154(1)(b). The Tribunal determined that appeals against orders under section 143(1)(a) were not permissible at the relevant time. Consequently, the appeal was allowed in favor of the assessee, setting aside the Tribunal's order and remanding the matter back for a fresh decision in line with the law. en-us Tue, 04 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152687 The Tribunal allowed the appeal challenging the regular assessment order for the assessment year 1992-93 under the Income-tax Act, 1961. It found that the Commissioner (Appeals) lacked jurisdiction to decide the issue as the order was passed under section 154(1)(b). The Tribunal determined that appeals against orders under section 143(1)(a) were not permissible at the relevant time. Consequently, the appeal was allowed in favor of the assessee, setting aside the Tribunal's order and remanding the matter back for a fresh decision in line with the law. Case-Laws Income Tax Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152687