https://www.taxtmi.com/caselaws?id=179151 The Tribunal held that the CIT(Appeals) exceeded jurisdiction by converting an assessment under section 143(1)(a) to 143(3) of the Income-tax Act after the time limit for issuing a notice under section 143(2) had lapsed. The Tribunal set aside the directions issued by the CIT(Appeals) as not in accordance with the law, canceling the adjustments made by the Assessing Officer. It emphasized that the CIT(Appeals) cannot direct actions beyond the Assessing Officer's competence, highlighting the significance of procedural compliance and jurisdictional limits in tax assessments. en-us Mon, 08 Sep 1997 00:00:00 +0530 Mon, 22 Feb 2016 12:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179151 The Tribunal held that the CIT(Appeals) exceeded jurisdiction by converting an assessment under section 143(1)(a) to 143(3) of the Income-tax Act after the time limit for issuing a notice under section 143(2) had lapsed. The Tribunal set aside the directions issued by the CIT(Appeals) as not in accordance with the law, canceling the adjustments made by the Assessing Officer. It emphasized that the CIT(Appeals) cannot direct actions beyond the Assessing Officer's competence, highlighting the significance of procedural compliance and jurisdictional limits in tax assessments. Case-Laws Income Tax Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179151