https://www.taxtmi.com/caselaws?id=168562 An assessment revised or amended by the Income-tax Officer in compliance with appellate directions remains part of the statutory assessment process and is treated by substance, not label, as a fresh assessment under the Act. The right of appeal under section 30(1) attaches to such an order and cannot be denied merely because the assessment was made pursuant to appellate directions. On that basis, the revised assessment was appealable under section 23(3), and refusal to entertain the assessee's appeals was unjustified. en-us Wed, 27 Feb 1963 00:00:00 +0530 Thu, 12 Mar 2015 15:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168562 An assessment revised or amended by the Income-tax Officer in compliance with appellate directions remains part of the statutory assessment process and is treated by substance, not label, as a fresh assessment under the Act. The right of appeal under section 30(1) attaches to such an order and cannot be denied merely because the assessment was made pursuant to appellate directions. On that basis, the revised assessment was appealable under section 23(3), and refusal to entertain the assessee's appeals was unjustified. Case-Laws Income Tax Wed, 27 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168562