https://www.taxtmi.com/circulars?id=4673 Where an AAC disposed of an appeal before the appointed transitional date, any action required after that date in relation to such disposed appeals - including rectification applications filed after the date or compliance with Tribunal remand directions issued after the date - is to be taken by the AAC under section 39(2) of the Finance Act, 1977; rectification matters initiated before the appointed day are governed by section 154 and may be amended by the same or another AAC. "Amount of income so assessed" refers to total income determined after set-offs; carry-forward items do not form part of the year's loss. Appeals against ancillary orders for assessment years within Board-notified classes lie to the Commissioner (Appeals), while pre-assessment orders not within subsection (2) remain appealable to the AAC. en-us Tue, 29 Apr 1980 00:00:00 +0530 Sat, 02 Aug 2008 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4673 Where an AAC disposed of an appeal before the appointed transitional date, any action required after that date in relation to such disposed appeals - including rectification applications filed after the date or compliance with Tribunal remand directions issued after the date - is to be taken by the AAC under section 39(2) of the Finance Act, 1977; rectification matters initiated before the appointed day are governed by section 154 and may be amended by the same or another AAC. "Amount of income so assessed" refers to total income determined after set-offs; carry-forward items do not form part of the year's loss. Appeals against ancillary orders for assessment years within Board-notified classes lie to the Commissioner (Appeals), while pre-assessment orders not within subsection (2) remain appealable to the AAC. Circulars Income Tax Tue, 29 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4673